https://www.taxtmi.com/caselaws?id=787348 E-statements issued by the payments network were held to meet the documentary particulars required under the proviso to Rule 4A and Rule 9, allowing a banking service provider to avail Cenvat credit for ATM/NFS transaction charges; the reasoning adopts prior authority that self-contained statements issued under an agreement providing for statement/invoice issuance and settlement are functionally equivalent to invoices/bills/challans. The conclusion grants the bank entitlement to credit for the stated period and sets aside the adverse order, subject to any consequential relief as per law, noting no demonstrable non-compliance by the issuer. en-us Fri, 06 Feb 2026 00:00:00 +0530 Tue, 03 Mar 2026 08:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787348 E-statements issued by the payments network were held to meet the documentary particulars required under the proviso to Rule 4A and Rule 9, allowing a banking service provider to avail Cenvat credit for ATM/NFS transaction charges; the reasoning adopts prior authority that self-contained statements issued under an agreement providing for statement/invoice issuance and settlement are functionally equivalent to invoices/bills/challans. The conclusion grants the bank entitlement to credit for the stated period and sets aside the adverse order, subject to any consequential relief as per law, noting no demonstrable non-compliance by the issuer. Case-Laws Service Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787348