Credit for old service tax amount

The Service tax paid on any expenditure is debited to a separate account under th ehead Current Assets in the B/S.  This account is debited as & when ST on expenditure is being paid.  The balance remaining at the year end is c/f tot eh subsequent year & accordingly credit for SERvice Tax is taken in the subsequent eyars.  So the balance to this account is accumulated balance for the ST paid during the previous eyars.  So it doesn't matter if teh ST is relating to the years mentioned by you. You cna take teh credit of the same.