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To further amend Cenvat Credit Rules 2004 so as to allow credit of Education Cess and Secondary and Higher Education Cess paid on inputs/input services and capital goods to be utilized for payment of service tax in specified circumstances.

Central Excise - 22/2015 - Dated:- 29-10-2015 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.22/2015-Central Excise (N.T.) New Delhi, the 29th October, 2015 G.S.R. 818 (E).- In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely:- 1. (1) These rules may be call .....

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of output service on or after the 1st day of June, 2015 can be utilized for payment of service tax on any output service: Provided also that the credit of balance fifty per cent. Education Cess and Secondary and Higher Education Cess paid on capital goods received in the premises of the provider of output service in the financial year 2014-15 can be utilized for payment of service tax on any output service: Provided also that the credit of Education Cess and Secondary and Higher Education Cess .....

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