TMI Blog2009 (8) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... , we find that all the submissions made by the learned counsel needs to be gone into detail based on evidences on record and the agreements entered by them with their clients. All these things can be done only at the time of final hearing. Accordingly, we are of the considered view that the applicant has not made out a prima fade case for complete waiver. The applicants needs to be put to some con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e credit. 4. Learned counsel submits that Service tax credit which has been taken on the major portion of the amount is in respect of maintenance and repair services and GTA Services. 5. On perusal of the records and after considering the submissions made by both sides, we find that the credit availed on Service tax paid on maintenance and repair services is a contentious one. It is seen that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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