2008 (5) TMI 126

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....he Respondent. [Order]. - Common issue is involved in both the applications and, therefore, both the applications are taken up together for disposal. 2. The Applicants filed these applications for waiver of pre-deposit of tax of Rs. 2,55,909/- and Rs. 1,24,559/-. In this case, Revenue denied credit on input services viz. Maintenance and Repair Services, Telephone Services, Mandap Keeper Serv....

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.... the Commissioner. Ld. Advocate also drew the attention of the Bench to the reply of the show cause notice, wherein it is stated that the Service Tax Credit availed and distributed by RNO H.O. of the Applicants have been distributed on the basis of challan. 5. I find that the denial of credit mainly on the ground that the Applicants failed to produce evidence, which will be looked into at the t....