Cenvat credit without service tax number, Service Tax

[Balraj verma]

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

Posts / Replies

[Surender Gupta]

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)

[Dinesh Agrawal]

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

[Vijay Kumar Joshi]

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.

[Balasubramanian K]

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.