Cenvat credit eligibility expanded to include provider of taxable service, extending input credit entitlement after rule amendment. Amends the CENVAT Credit Rules, 2004 by inserting the words 'provider of taxable service' after 'first stage and second stage dealer' in rule 12AAA, thereby extending eligibility for CENVAT credit to providers of taxable services; the amendment takes effect upon publication in the Official Gazette.