https://www.taxtmi.com/article/detailed?id=6239 The Cenvat Credit Rules, 2004 were amended to permit utilization of Education Cess and Secondary and Higher Education Cess credit for payment of excise duty on inputs, capital goods and input services received on or after 1 March 2015, and to allow the balance fifty per cent Cess credit on capital goods received in 2014-15 to be used for excise duty; remaining uncertainties concern unutilized Cess balances as of 28 February 2015, unapplied second half Cess on earlier capital goods, and applicability to service tax liabilities. en-us Sat, 02 May 2015 10:41:44 +0530 Sat, 02 May 2015 10:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6239 The Cenvat Credit Rules, 2004 were amended to permit utilization of Education Cess and Secondary and Higher Education Cess credit for payment of excise duty on inputs, capital goods and input services received on or after 1 March 2015, and to allow the balance fifty per cent Cess credit on capital goods received in 2014-15 to be used for excise duty; remaining uncertainties concern unutilized Cess balances as of 28 February 2015, unapplied second half Cess on earlier capital goods, and applicability to service tax liabilities. Articles Central Excise Sat, 02 May 2015 10:41:44 +0530 https://www.taxtmi.com/article/detailed?id=6239