Cenvat credit expansion: Secondary and Higher Education Cess becomes eligible for credit and cross-utilisation across goods and services. The CENVAT Credit Rules, 2004 are amended to include the Secondary and Higher Education Cess on excisable goods and on taxable services as eligible credits under rule 3, and to revise sub rule (7) utilisation provisions so that credit of education cess and Secondary and Higher Education Cess may be applied towards payment of excise duty, service tax and specified additional duties, with cross utilisation permitted between goods and services cess liabilities.