Cenvat credit rule 2004

As per rule 3(5B) of cenvat credit rules (inserted w.e.f. 11.05.2007), if (inputs) or (ii) capital goods before being put to use, are written of fully or partly or any provision is made in books of account to write off fully or partially, the manufacturer or service provider is required to pay an 'amount' equal to cenvat credit taken in respect of such inputs or capital goods. 

Yes, you can utilise from cenvat credit. 

When one can take cenvat credit of service tax payable under reverse charge ?

Whether on payment of servicetax or other wise?