Cenvat credit without service tax number

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

AI Summary

Manufacturers can claim CENVAT credit for service tax without registration if liable for excise duty, per consensus. A discussion on a forum addressed whether a manufacturer can avail CENVAT credit for service tax without having a service tax registration number. Most respondents agreed that a manufacturer can claim CENVAT credit against service tax without needing separate registration, provided they are liable to pay excise duty. The credit is based on invoices showing service tax paid for services used in manufacturing excisable goods. However, one participant disagreed, stating registration with excise authorities is necessary. Overall, the consensus was that registration is not required unless the manufacturer provides taxable services or uses the Input Service Distributor facility.