Debit/Payment of Education Cess Higher Education Cess. Under Proviso to rule 3(7)(b) Credit of E.Cess and H.E. Cess can only be used for paymen of Education cess and H.E.Cess But Credit of basic duty can be used for payment of Educaiton cess and H.E. Cess i.e. E.Cess and H.E.Ces if fallas short can be debited from Basic/Additional Duty. Commissioner C.E. Chandigarh cleared this as under