Service Tax Input Credit

Hi friends, I have a doubt regarding service tax input credit. While creating provision for outstanding expenses(during march) if the service provider creates provision for the expense without considering service tax input credit, can he take credit of service tax paid, subsequently in the month of April when he pays service tax The crux of the facts above is that while creating provision we would have charged the service tax on the expense incurred as an expense in profit and loss account. Is it correct if we take credit of that service tax which we have already charged to profit and loss account Pl reply with reference to Section of the Act or case law Thank you