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<h1>CENVAT Credit Rules Amended: Includes Vessel Transport Services; Service Tax Credit Allowed with Payment Proof, Effective April 2017.</h1> The CENVAT Credit (Second Amendment) Rules, 2017, effective from April 23, 2017, amend the CENVAT Credit Rules, 2004. Key changes include modifications to the definition of 'input service' to encompass services related to the transportation of goods by vessel from outside India to the customs station in India, where service tax is paid by the manufacturer or service provider importing goods. Additionally, the amendment allows service tax credit after payment for such services and introduces a requirement for a challan as evidence of service tax payment by the liable party for the transportation services.