CENVAT credit amendment expands credit to input services and imposes monthly payment obligation with recovery for defaults. The amendment to rule 3 deletes the Explanation after the proviso to sub-rule (5B), extends sub-rule (5C) to include CENVAT credit on input services used in manufacture or production of goods, and inserts two explanations requiring payment of amounts under sub-rules (5), (5A), (5B) and (5C) by debiting CENVAT credit or otherwise by the fifth day of the following month (with a special March deadline), and providing for recovery under rule 14 where such payment is not made.