TaxTMI 
TaxTMI 
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
Eligibility of Cenvat - service tax no. not mentioned
05 Jun 2009 
2 Replies 
1163 Views Asked by
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. (AI Summary)
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. (AI Summary)