Query of service tax

One service tax bill raise on 1-4-2015 at service tax rate of 12.36%(include EC & SHEC).But due to payment not receive from client this entry reversed on 31-3-2016.My query is the credit of service tax of 12.36% allowed or not or if allowed then whjat rate shall be allowed i.e.12% or 12.36%? And how it can be shown in service tax return? And please send the link of related provisions & related sections.