Yes. For new users with no AppleID (iTunes), when you create an AppleID, it will be your iCloud email as well. So, your AppleID, iCloud email, and iTunes account will be this account.
Sadly, if you already have an AppleID (iTunes for example), there is no way to link\merge them. You will have two AppleID, two billing accounts... Else, if you create the iCloud account by initially setting it up using your iTunes AppleID, you will not have an iCloud email address.