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<h1>CENVAT Credit Rules Amended: No Credit for Swachh Bharat Cess, Allows Credit for Sales on Commission Basis.</h1> The notification amends the CENVAT Credit Rules, 2004, to specify that CENVAT credit cannot be used for paying the Swachh Bharat Cess. Additionally, it allows the credit of service tax paid on the sale of dutiable goods on a commission basis. These changes are enacted under the authority of the Central Excise Act, 1944, and the Finance Act, 1994, and come into effect upon their publication in the Official Gazette. The amendment clarifies that sales promotion includes services related to the sale of dutiable goods on commission.