<h1>Cenvat Credit Rules Amended: Changes in Rule 3(5B), Rule 6(3) Payment Rates, and Rule 2(k) Input Eligibility.</h1> Three amendments to the Cenvat Credit Rules, 2004 have been announced. The first amendment to Rule 3(5B) now requires service providers to repay credit on fully written-off inputs or capital goods, previously applicable only to manufacturers. The second amendment to Rule 6(3) reduces the payment on exempted goods and services from 10% to 5% for Central Excise and from 8% to 6% for service tax. The third amendment to Rule 2(k) clarifies that certain construction materials, such as cement and bars, are not eligible for Cenvat credit as inputs for supporting capital goods.