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<h1>New 1% Education Cess on Services and Goods: Cenvat Credit Rules Amended for Credit Utilization Restrictions.</h1> An additional 1% Secondary and Higher Education Cess is imposed on taxable services from May 11, 2007, and on manufactured goods and imports from March 1, 2007. Questions have arisen regarding the procedure for availing and utilizing this cess. According to the amended Cenvat Credit Rules, 2004, the credit for 'education cess' and 'secondary and higher education cess' is treated equally. This cess can only be used to pay the same type of cess and cannot be used to pay service tax or excise duty.