https://www.taxtmi.com/caselaws?id=375756 Banking companies may avail Cenvat credit on the basis of NPCI e-statements where the statutory relaxation for documentary form applies and the record otherwise supports the transaction. Credit cannot be denied merely because only photocopies of invoices are produced if those copies substantiate the claim in the circumstances. By contrast, statements of service providers alone do not satisfy the documentary requirements, so further verification or proper bills may be needed, and credit remains inadmissible where no supporting documents are furnished. en-us Fri, 22 Feb 2019 00:00:00 +0530 Mon, 25 Feb 2019 07:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375756 Banking companies may avail Cenvat credit on the basis of NPCI e-statements where the statutory relaxation for documentary form applies and the record otherwise supports the transaction. Credit cannot be denied merely because only photocopies of invoices are produced if those copies substantiate the claim in the circumstances. By contrast, statements of service providers alone do not satisfy the documentary requirements, so further verification or proper bills may be needed, and credit remains inadmissible where no supporting documents are furnished. Case-Laws Service Tax Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375756