https://www.taxtmi.com/article/detailed?id=6503 The amendment to the Cenvat Credit Rules allows utilisation of Education Cess and Secondary and Higher Education Cess credit for payment of service tax where inputs, input services or capital goods are received in the premises of the provider on or after the specified cutoff; it includes provisos for fifty per cent balance on capital goods from the earlier year and for input services where the relevant invoice or certificate is received on or after the cutoff, but does not address treatment of unutilised Cess balances existing as at the cut off dates. en-us Sat, 31 Oct 2015 09:28:09 +0530 Sat, 31 Oct 2015 09:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6503 The amendment to the Cenvat Credit Rules allows utilisation of Education Cess and Secondary and Higher Education Cess credit for payment of service tax where inputs, input services or capital goods are received in the premises of the provider on or after the specified cutoff; it includes provisos for fifty per cent balance on capital goods from the earlier year and for input services where the relevant invoice or certificate is received on or after the cutoff, but does not address treatment of unutilised Cess balances existing as at the cut off dates. Articles Service Tax Sat, 31 Oct 2015 09:28:09 +0530 https://www.taxtmi.com/article/detailed?id=6503