TaxTMI 
TaxTMI 
Dear Sir,
Please Advise Us Below..
We are a Excise register Dealer & Selling material through excise invoice. Can we Raise Excise invoice to someone who not registered in Excise but have a registration of Service Tax Only..?
Can we issue Excise invoice against Service Tax Registration
17 Jan 2017 
7 Replies 
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Cenvat credit entitlement: excise invoices to service-tax registrants enable credit utilization for taxable services, subject to eligibility.
An excise invoice may be issued to a purchaser registered only under service tax; the purchaser cannot pass on Cenvat credit as an excise registrant but may avail Cenvat credit for taxable output services if otherwise eligible. The Cenvat Credit framework permits service providers to claim credit on input services and on inputs and capital goods used in providing output services, so the excise invoice provides the documentary basis for such credit subject to eligibility under the Cenvat Credit Rules. (AI Summary)
An excise invoice may be issued to a purchaser registered only under service tax; the purchaser cannot pass on Cenvat credit as an excise registrant but may avail Cenvat credit for taxable output services if otherwise eligible. The Cenvat Credit framework permits service providers to claim credit on input services and on inputs and capital goods used in providing output services, so the excise invoice provides the documentary basis for such credit subject to eligibility under the Cenvat Credit Rules. (AI Summary)