Does definition of 'Output Service' include ST paid under partial reverse charge?

The 'Explanation', inserted at the foot of Rule 3(4) of CENVAT Credit Rules 2004, by Notification No. 28/2012-CE(NT) dated 20.6.2012,leaves no such doubt as pointed out in the article. By virtue of this explanation, it is crystal clear that CENVAT credit cannot be used for payment of 'Service Tax' in respect of services where the person liable to pay tax is service recipient. This is applicable for both type of reverse charge payments i. e. whole or partial. -Vishnu Dutt Trivedi, Consultant, RSPL Ltd. Kanpur.

RSPL Ltd 20/07/2015