2008 (5) TMI 123

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....amod Kumar, DR, for the Respondent. [Order] - I have heard the ld. DR for the respondents and perused the records the request for adjournment made by the applicants is rejected as the stay application was earlier listed for hearing on 4-4-2008 and adjourned to today at the assessee's request. 2. The applicants had availed Cenvat credit of Service tax paid on (a) goods transport service ....

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....on the ground that phones were not installed in the premises of the service provider as per CBEC circular dated 20-6-2003; credit on the remaining two services was disallowed for the reason that the records do not prove that these services were availed in relation to the conduct of the assessees' business so as to qualify as input services. 3. No prima facie case for total waiver has been made ....