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of <h1>India Amends CENVAT Credit Rules: Education Cess Can Offset Excise Duty from March 1, 2015, Onward</h1> The Government of India issued Notification No. 12/2015-Central Excise (N.T.) to amend the CENVAT Credit Rules, 2004. The amendment, effective upon publication in the Official Gazette, allows the credit of Education Cess and Secondary and Higher Education Cess paid on inputs, capital goods, and input services received on or after March 1, 2015, to be utilized for excise duty payment as specified in the Excise Tariff Act. Additionally, it permits the use of the remaining fifty percent of the Education Cess and Secondary and Higher Education Cess paid on capital goods in the financial year 2014-15 for excise duty payment.
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