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<h1>Clause 68 amends CENVAT Credit Rules retroactively from 2006, validating service tax credits on foreign services.</h1> Clause 68 of the Finance Bill, 2011 amends rule 3 of the CENVAT Credit Rules, 2004, with retrospective effect from April 18, 2006. This amendment, specified in the Eighth Schedule, validates actions related to CENVAT Credit of service tax on services received from outside India, as if these provisions were always in force. The Central Government is granted the authority to make rules with retrospective effect under section 37 of the Central Excise Act, 1944, ensuring all actions taken since the specified date are legally valid.