https://www.taxtmi.com/caselaws?id=795963 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. 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 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. Case-Laws Service Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795963