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    <title>STax payment from CENVAT / Cash</title>
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    <description>Service tax liabilities under the Reverse Charge mechanism and declared services where the whole tax is payable by the recipient must be paid by cash (including e-payment); such recipient-liable services are excluded from the definition of &quot;output service&quot; under the Cenvat Credit Rules, and therefore Cenvat credit cannot be used to discharge those reverse charge liabilities.</description>
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      <description>Service tax liabilities under the Reverse Charge mechanism and declared services where the whole tax is payable by the recipient must be paid by cash (including e-payment); such recipient-liable services are excluded from the definition of &quot;output service&quot; under the Cenvat Credit Rules, and therefore Cenvat credit cannot be used to discharge those reverse charge liabilities.</description>
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