Additional Cess of 1% on taxable services - how to avail and utilize Cenvat credit

As we know that additional cess of 1% Secondary and Higher Education Cess is leviable on taxable services with effect from 11-05-2007 and on Goods manufactured (Central Excise Duty) and Goods Imported (Customs Duty) it has been levied with effect from 1-3-2007.

Now a general query is being raised, the manner and procedure for availing and utilizing  this additional 1% cess.

As per the amended rule 3 of the Cenvat Credit Rules, 2004, Cenvat Credit of "education cess" and "secondary and higher education cess" will be treated at par.

Cess (E Cess or SH E Cess) is to be used to pay cess (E cess or SH E Cess) only. One can be used to pay second but both can not be used to pay service tax or excise duty.