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Issue ID: 322
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Cenvat credit without service tax number

Date 11 Jan 2007
Replies 5 Replies
Views 2031 Views
Asked by
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. (AI Summary)
Can, A manufacturer avil the service tax Credit like cenvat without having the service tax Registration //number?
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