Order of utilization of cenvat credit

In relation to capital goods cenvat credit can be utilised to the extent of 50% of the excise duty paid during the first year. From subsequent year onwards, it can be utilised as & when requried.  there is no such order of utilization of cenvat credit,  as the total credit is debited to the Cenvat Credit Receivable A/c & is utilised as & when excise duty becomes payable.  the balance credit is c/f to the subsequent month.

Follow your ER1, and check the credit account balance, there you have to take credit of all in single account, subject to ceiling of 50% of capital goods in 1st year, and accumulated balance is used or carried forward, no specific segregated account is needed to be maintained, 

if you are taxable service provider also then you have to maintain ST-3 and you can not take credit of service tax which is used in taxable services, but it will go in ST-3 in place of ER-1