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    <title>2014 (1) TMI 997 - CESTAT BANGALORE</title>
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    <description>Services relating to distribution and transmission of power were treated as prima facie covered by Notification No. 45/2010-S.T., which extended the exemption retrospectively from 16-6-2005. On that basis, the tribunal considered the demand and denial of Cenvat credit sufficient to justify interim protection and did not insist on pre-deposit. Waiver of pre-deposit was granted, and recovery was stayed during pendency of the appeal.</description>
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