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2014 (1) TMI 997 - AT - Service TaxDenial of CENVAT Credit - Works contracts of laying of electrical lines, construction of sub-stations and erection, installation and commissioning of electrical transformers, etc., for Andhra Pradesh State owned power distribution companies - Held that:- Notification No. 45/2010-S.T., dated 20-7-2010 provides for exemption to the service provided relating to distribution and transmission of power from 16-6-2005. Since prima facie the issue appears to be covered by the exemption notification, we consider that there is no need for pre-deposit in this case - Stay granted.
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