2026-VIL-1338-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax - CENVAT credit on the basis of running account bills - Requirement of mandatory documents under Rule 9(1) CCR 2004 - Whether credit can be availed on running account bills containing substantial particulars even though not in prescribed form - HELD – The Rule 4A of Service Tax Rules 1994 and Rule 9 of CCR 2004 require documents such as invoice bill or challan evidencing payment of service tax containing name address and registration of service provider and receiver description and value of taxable service - Proviso to Rule 9(2) mandates that even if document does not contain all particulars but contains details of duty or service tax payable description of goods or taxable service assessable value central excise or service tax registration number name and address of factory or warehouse the authorized officer may allow CENVAT credit – The crux of matter is authority needs to be satisfied about relevant details and particulars not form of document - In present case appellant receiver of contract service and being liable to pay service tax under reverse charge deposited service tax. Credit taken on service tax and service tax payment challan is proper document to claim credit under RCM - Appellant taken credit in books of account and claimed credit in ST-3 Returns on basis of documents. Running account bills read with payment orders contain name and address of service provider service recipient description of service tax registration and service tax amount - Substantial particulars as required under Rule 9(2) CCR 2004 read with Rule 4A of STR 1994 available and requirement fulfilled, hence, appellant cannot be denied benefit of CENVAT credit - Impugned order is set aside and the appeal is allowed
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