Commentary for Taanit 52:10

במאי קמיפלגי רבי מאיר סבר כל יומא טעמא מאי לא פרשי כהני ידייהו במנחתא משום שכרות האידנא ליכא שכרות

The Sages, however, say: At Shaharith and at Musaf there is 'lifting up of hands' but at Minhah or at Ne'ilah there is no 'lifting up of hands'. Who are meant by 'the Sages'? - It is R'Judah. For it has been taught: At all [services, namely] at Shaharith, at Musaf, at Minhah and at Ne'ilah there is 'lifting up of hands'; this is the opinion of R'Meir.

Rashi on Taanit