Cenvat credit

Dear All,

As per new ammendment  we are liable to pay service tax on accural basis.

Please suggest  me can I enjoy the cenvat credit on accural basis also.

(as my company have not paid any payment to our service provider, & if we take cenvat credit on accural basis, and our service provider had not paid service tax timely)

Or before take credit, I should cross check of my service provider ,has he paid tax. (Is it my responsibility to check it ?)

What will be our position in the above mention situtation..  

Please help me.............