CENVAT credit remains available where records prove input-service receipt and tax payment despite technical objections to document form.

CENVAT credit may be claimed on documents that substantively establish receipt of taxable input services and payment of service tax, even where their form or nomenclature is challenged. Rule 9 permits credit despite omitted particulars if essential tax, service, value, registration and address details are available and service receipt is established. Running account bills verified against measurement books and supported by payment records can evidence construction services, while reverse-charge service-tax challans are valid credit documents. On the stated facts, the article notes that credit was admissible and the related demand, interest and penalty could not survive.

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Issues: Whether CENVAT credit could be denied where running account bills, payment orders and service-tax payment challans evidenced input services and payment of service tax.

Analysis: Rule 4A of the Service Tax Rules, 1994 and Rule 9 of the Cenvat Credit Rules, 2004 require documents evidencing taxable service and service-tax payment, with prescribed material particulars. The proviso to Rule 9(2) permits credit despite omission of some particulars where the document contains essential tax, service, value, registration and address details and receipt of services is established. The running account bills were prepared by contractors and verified with measurement books; they were supported by payment records. The service tax paid by the appellant under the reverse-charge mechanism was evidenced by challans, which are valid credit documents. As receipt of construction services and payment of service tax were undisputed, credit could not be refused on a hyper-technical objection to the nomenclature or form of the documents.

Conclusion: CENVAT credit on the disputed input services was admissible; the demand, interest and penalty could not survive.

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