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2014 (5) TMI 691 - CESTAT BANGALOREDenial of benefit of Notification No. 45/2010-S.T. dated 20.7.2010 - services relating to transmission and distribution of electricity - Held that:- Appellant is, prima facie, eligible for the benefit of notification cited by the appellant and the matter requires fresh consideration as regards the applicability of notification as well as re-quantification. Accordingly, the requirement of pre-deposit is waived and the appeal itself is taken up for final decision - both sides agree that the matter is required to be remanded to the original adjudicating authority to consider the issue whether the benefit of exemption Notification would be available in respect of the services rendered to Power Distribution Company and also the original authority can consider the issue of re-quantification claimed by the appellant. Accordingly, the matter is remanded to the original adjudicating authority to consider the issues afresh and pass an appropriate order in accordance with law after giving reasonable opportunity to the appellant to present their case - Decided in favour of assessee.
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