Cenvat credit utilization broadened to allow education cesses on inputs, input services and capital goods for service tax payment. Amendment allows utilization of CENVAT credit of Education Cess and Secondary and Higher Education Cess paid on inputs, input services and capital goods for payment of service tax where inputs or capital goods are received in the provider's premises or where input service documents are received on or after the specified commencement date, and permits use of the balance fifty percent of such cesses paid on capital goods received in the preceding financial year for service tax on any output service.