when temperature increases, the mobility of ions increases. hence ions move with faster velocity. hence the number of ions per unit area decreases. Since the number of ions per unit area decreases, conductance decreases. That means the resistance Rs increases with increase in temperature
The resistance (Rs) of any concentration of H3PO4 decreases with increasing temperature and at any temperature the resistance also decreases with increasing concentrations up to about 50% and then the resistance increase as the concentration continues to increase above 50%. Now if during the EIS test there was change in solution concentration above 50% as a result of heating effect then the resistance resultant increase. So both temperature and concentration decide the solution resistance.
Be aware of the formation of corrosion products (phosphates) at the steel surface. you will see them as a shift in the high frequency limit. http://dx.doi.org/10.1016/j.jelechem.2014.06.035 .