Cenvat credit without service tax number

[Guest]

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

[Guest]

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)

[Guest]

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

[Guest]

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

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.