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of <h1>CENVAT Credit Rules Amended: Education Cess Now Applicable for Excise, Service Tax Payments Under Finance Act, 2007</h1> The Central Government has amended the CENVAT Credit Rules, 2004, through Notification No. 27/2007-Central Excise (N.T.), effective from its publication date. The amendments introduce provisions for the Secondary and Higher Education Cess on excisable goods and taxable services, as per the Finance Act, 2007. These changes allow the cess to be utilized for the payment of duties and taxes, including excise duty, service tax, and additional duties, on manufactured products or inputs. The amendments also specify that credits for education cess can be used interchangeably for excisable goods and taxable services.
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