TaxTMI 
TaxTMI 
an assessee pays service tax liability after two years.Since now GAR7 is also an eligible document for taking credit, can the assessee take credit of the tax paid within 6 months of GAR7 date.
thanking you
cenvat credit of past liability
13 Oct 2015 
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CENVAT credit can be claimed for past-paid service tax where nexus exists, excluding interest and where provider faces SCN.
CENVAT credit can be claimed for service tax paid earlier where supported by an eligible document (such as GAR7) and the taxed services have a nexus with manufacturing or output services; temporal one-to-one correlation is not required. Interest and penalty amounts are excluded from credit. Availability of credit may be impacted if a show cause notice has been issued to the service provider, and claimants should verify the provider's SCN status before availing credit. (AI Summary)
CENVAT credit can be claimed for service tax paid earlier where supported by an eligible document (such as GAR7) and the taxed services have a nexus with manufacturing or output services; temporal one-to-one correlation is not required. Interest and penalty amounts are excluded from credit. Availability of credit may be impacted if a show cause notice has been issued to the service provider, and claimants should verify the provider's SCN status before availing credit. (AI Summary)