When can I claim Input Service Tax Credit

This query is : Resolved 

18 November 2009 Pls. clarify, Input Service Tax can be claimed on
Receipt of Service / Invoice (or)
Only after making payment of such Invoice amount.
Pls. also send any section / rules extract in this regard.
Thanks in advance for your valuable clarifications.

18 November 2009 Only after making payment of such Invoice amount.



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