Article ID: 2790161
As of the December 2012 Service Update, Global or Service Administrators added to the Microsoft Online Portal (MOP) are automatically created as an administrative access user in each Microsoft Dynamics CRM Online instance without needing a license.
However, existing Global or Service Administrators are not automatically added as administrative access users to any Microsoft Dynamics CRM Online instances.
The automatic creation of a related user record in Microsoft Dynamics CRM Online without a license is only available for new Global or Service Administrators added to MOP after the December 2012 Service Update.
Existing Global or Service Administrators need to be manually added to Microsoft Dynamics CRM Online with a license, which can then be revoked after the user is successfully added. These steps are outlined in the Resolution section below.
If no user licenses are available, a license can be temporarily removed from an existing user and assigned to the Global or Service Administrator for the purpose of facilitating the steps above. Afterwards, the license can be re-assigned to the original user to regain access.
In addition, Global or Service Administrators who may have been added to Microsoft Dynamics CRM Online prior to the December 2012 Service Update may remove any consumed licenses tied to these accounts. However, if these accounts were used to access data outside of system administration or customization tasks, then this functionality will be removed.
(http://go.microsoft.com/fwlink/?LinkId=151500)for other considerations.