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    <title>2015 (12) TMI 1217 - CESTAT CHENNAI</title>
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    <description>Abatement under Notification No. 1/2006-ST for contracts involving erection, commissioning and installation was examined in the context of waiver of pre-deposit pending appeal. The adjudication record lacked contract-wise discussion to assess the quantum of goods used in each contract, and the denial of abatement was found not to rest on sound reasoning at the prima facie stage. On that basis, pre-deposit was waived during the pendency of the appeal.</description>
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      <description>Abatement under Notification No. 1/2006-ST for contracts involving erection, commissioning and installation was examined in the context of waiver of pre-deposit pending appeal. The adjudication record lacked contract-wise discussion to assess the quantum of goods used in each contract, and the denial of abatement was found not to rest on sound reasoning at the prima facie stage. On that basis, pre-deposit was waived during the pendency of the appeal.</description>
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