Urgent query-VCES cenvat credit utilisation

No, the assesse cannot utilise cenvat credit to pay service tax liability under amnesty scheme.

But the assesse may avail the cenvat credit for such period and utilise it against current service tax liability. However, it is prone to litigation.

@ Nirav,

        You mean to say that cenvat credit for the period 1st October 2007 to 31st December 2012  can be avail & utilise for current year(i.e., from 1st Jan 2013) liability?

yup, but as I said it is prone litigation

if service provider is ready to pay  agst collecting from service reciver for previous year 2011 to 2013

can service reciver is eligible for cenvat credit