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<h1>CENVAT Credit Rules Amended: Education and Higher Education Cess Credits Usable for Service Tax Payment on Output Services</h1> The notification amends the CENVAT Credit Rules, 2004, allowing the credit of Education Cess and Secondary and Higher Education Cess paid on inputs, input services, and capital goods to be used for service tax payment under specified conditions. Effective from its publication date, the amendment specifies that credits for cesses paid on inputs or capital goods received after June 1, 2015, can be utilized for service tax on output services. Additionally, credits for cesses paid on capital goods received in the 2014-15 financial year and input services invoiced after June 1, 2015, are also eligible for service tax payment on output services.