We received services from an architect firm prior to 31 March 2012 for designing our new office. Service Tax was charged at the rate of 10.3% on the invoice issued to us, which is still pending for payment. The architect firm has raised a supplementary invoice to recover additional service tax at 2.06% on the ground that the rate of tax has increased from 10.3% to 12.36%. Please clarify whether we are required to make such additional payment and whether Cenvat credit of the same shall be available to us.