Cenvat credit without service tax number

[Asked by Guest]

Can, A manufacturer avil the service tax Credit like cenvat without having the service tax Registration //number?

Yes, if you are liable to pay excise duty and like to avail cenvat credit against service tax, there is no requirement of separate registration under service tax. You can avail avail the Cenvat Credit against service tax directly.

[Madhukar N Hiregange]

Yes certainly wef 10.9.2004. Manufacturers can avail the credit of servcie tax and servcie providers central excise duty ( including addtional duty of cusotms)

No, Without registration with the excise authorities, cenvat credit cannot be availed

Yes. A manufacturer is not required to obtain any registration under service tax to claim CENVAT credit for input service tax aginst his excise duty liability. Such CENVAT credit is availed on the basis of the invoices of services showing service tax paid by the manufacturer to the service provider for various taxable services availed for the manufacture of the excisable goods.

[K Balasubramanian]

Yes. Service Tax Registration is required only when taxable service is rendered or the facility of Input Service Distributor is availed. A manufacturer of Excisable goods can avail input service tax credit without registration under Service Tax.

AI Summary

Cenvat credit eligibility: manufacturers can claim service tax credit without separate service tax registration, subject to invoicing and excise conditions.
Manufacturers liable to excise duty may claim Cenvat credit of service tax paid on input services against their excise liability based on invoices evidencing service tax payment; separate service tax registration is not required solely to claim such input service credit, but service tax registration is required where the manufacturer provides taxable services or uses the Input Service Distributor facility.