https://www.taxtmi.com/caselaws?id=793722 Cenvat credit on NPCI e-statements/documents was treated as admissible where NPCI acted as an intermediary network service provider for banking transactions and the document contained the particulars needed for credit. The Tribunal relied on its earlier decision in the same assessee's case, which the Department had accepted in a similar matter, and held that the banking company proviso to Rule 4A of the Service Tax Rules, 1994 relaxed the ordinary invoice requirements. On that basis, the documentary objection for alleged non-compliance did not justify disallowance of the credit, and the Revenue's challenge failed. en-us Thu, 11 Dec 2025 00:00:00 +0530 Sat, 20 Jun 2026 13:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793722 Cenvat credit on NPCI e-statements/documents was treated as admissible where NPCI acted as an intermediary network service provider for banking transactions and the document contained the particulars needed for credit. The Tribunal relied on its earlier decision in the same assessee's case, which the Department had accepted in a similar matter, and held that the banking company proviso to Rule 4A of the Service Tax Rules, 1994 relaxed the ordinary invoice requirements. On that basis, the documentary objection for alleged non-compliance did not justify disallowance of the credit, and the Revenue's challenge failed. Case-Laws Service Tax Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793722