Eligibility of Cenvat - service tax no. not mentioned

[HITENDRA DAVE]

service provider not mention service tax number on his bill cenvat eligible or not , also not he registered in service tax but not mentioned his bill

[Guest]

charging & Collecting Service Tax without getting the oneself registered with the concenrned authority, is an offence. CENVAT credit will not available on such Invoices/Bills. Department can raise objections and raise the SCNs.

[Surender Gupta]

If the service provider is not register with the service tax department and claiming service tax from you, you just refuse to pay the amount of service tax to him. Further, if you smell some fraud in the activity, you may bring the facts before the department also.

AI Summary

Cenvat credit denial where supplier lacks service tax registration - invoicing noncompliance bars input credit and invites departmental action. Whether Cenvat credit is permissible where a supplier's bill omits a service tax registration number or the supplier is unregistered. Charging or collecting service tax without registration is an offence, and Cenvat credit will not be available on such invoices; the department may raise objections and issue show cause notices. A recipient may refuse to pay the tax component and report suspected fraud to authorities.