Service tax under reverse charge

Company is liable to pay service tax under RCM, and then only it can avail cenvat credit.

Before 01.07.2012 it is forward service and 100% or partialy duty liaiblity have to pay by the service provider. who is received such service take the CENVAT Credit but after this 100% liabilty of received and paid the duty and take the benefit of duty paid by him as Cenvat Credit. 

Thanks Dear All,

But service provider charged service tax in its invoice and paid the service tax to the govt. on it. as both receipient and provider doing it last 4 years.

being an auditor what remedies to company i.e.receipeint.

company has to pay service tax under rcm for last 4 years and reverse the cenvat credit availed earlier.