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    <title>service tax credit adjustment -reg</title>
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    <description>Rule 2(p) of the Cenvat Credit Rules, 2004 excludes from the definition of output service any service where the whole of service tax is payable by the recipient; therefore service tax paid by the consignor under the reverse charge mechanism for removal of inputs as such to a vendor is not an output service of the consignor and cannot be taken as Cenvat credit.</description>
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