Treatment of Service Tax on Provisions

you can book the cenvat credit in u r book by the name of called deffered service tax Aic. in that case u will pass entry as follows

audit fee A/c           dr.        110.3

    to audit fee payable                      100

     to deff, service tax A/c                   10.3

 and the same will be allowed to take cenvat credit

As per Cenvat credit rules credit is to be taken when payment made to the party not before the payment. therefore in this case you can not take credit of Cenvat.

In my opinion expenses are booked in respective head because auditors are appointed in AGM and also fees are fixed in that meeting

Kunal is absolutely right, as the cenvat credit can be obtained only after the actual payment of the amount (including service tax) to the service provider and in case of provisions the service tax cenvat credit can not be claimed immediately.