Yes, it is possible to consider Pade approximants for delays in linear state space systems. The simplest approach is to construct the transfer function for the delay and convert this to a state space model. As an example, the second order Pade approximation for a time delay of $T$ is
$$
H_{\text{delay}}(s) = \frac{s^2-6/T s+12/T^2}{s^2+6/Ts+12/T^2}
$$
which corresponds to a state space system with matrices
$$
A_{\text{delay}} = \left[ \begin{array}{cc} 0 & -12/T \\ 1 & -6/T \end{array} \right], \quad
B_{\text{delay}} = \left[ \begin{array}{c} 1 \\ 0 \end{array} \right], \quad
C_{\text{delay}} = \left[ \begin{array}{c} -12/T & 72/T^2 \end{array} \right]
$$
where I have used the companion state space form.
Supposing we want to apply this delay at the input to another linear state space system with matrices $A_{\text{sys}}$, $B_{\text{sys}}$, $C_{\text{sys}}$, $D_{\text{sys}}$, we can achieve this by forming the larger system with matrices:
$$
A = \left[ \begin{array}{cc} A_\text{delay} & 0 \\ B_\text{sys} & A_\text{sys} \end{array} \right], \quad
B = \left[ \begin{array}{c} B_{\text{delay}} \\ 0 \end{array} \right], \quad
C = \left[ \begin{array}{c} D_\text{sys} & C_\text{sys} \end{array} \right], \quad
D = 0
$$
In practice, most of this can be carried out easily in Matlab by using the pade() and ss() functions.