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    <title>UTILIZATION OF Edu.cess and H.Edu.cess</title>
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    <description>Availability and utilisation of education cess and higher education cess credit are restricted by amendments to the Cenvat Credit Rules; cess credits supported by invoices issued on or before the prescribed cutoff and received in the relevant premises may be utilised against central excise duty or service tax, while credits received after the cutoff cannot be utilised and must be carried forward.</description>
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      <description>Availability and utilisation of education cess and higher education cess credit are restricted by amendments to the Cenvat Credit Rules; cess credits supported by invoices issued on or before the prescribed cutoff and received in the relevant premises may be utilised against central excise duty or service tax, while credits received after the cutoff cannot be utilised and must be carried forward.</description>
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