https://www.taxtmi.com/caselaws?id=795963 CENVAT credit is admissible where running account bills, payment orders and service-tax challans substantiate receipt of input services and payment of service tax. Rule 4A of the Service Tax Rules and Rule 9 of the Cenvat Credit Rules require documents containing prescribed particulars, while the proviso to Rule 9(2) permits credit despite certain omissions if essential tax, service, value, registration and address details are available and service receipt is established. Contractor-prepared running account bills verified against measurement books, supported by payment records, met this standard. Reverse-charge service-tax challans were valid credit documents. Credit cannot be denied merely for a technical objection to document nomenclature or form; consequential demand, interest and penalty do not survive. en-us Tue, 28 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795963 CENVAT credit is admissible where running account bills, payment orders and service-tax challans substantiate receipt of input services and payment of service tax. Rule 4A of the Service Tax Rules and Rule 9 of the Cenvat Credit Rules require documents containing prescribed particulars, while the proviso to Rule 9(2) permits credit despite certain omissions if essential tax, service, value, registration and address details are available and service receipt is established. Contractor-prepared running account bills verified against measurement books, supported by payment records, met this standard. Reverse-charge service-tax challans were valid credit documents. Credit cannot be denied merely for a technical objection to document nomenclature or form; consequential demand, interest and penalty do not survive. Case-Laws Service Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795963