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    <title>Cenvat credit without service tax number</title>
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    <description>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.</description>
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      <description>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.</description>
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