Bill received after the end of fy

FACT OF THE CASE 

CONTRACTOR ISSUE A BILL FOR THE PERIOD 01/03/2012 TO 31/03/2012 IN APRIL 2012

SURELY WE HAVE TO BOOK EXPENSES ON PROVISIONAL BASIS ON 31/03/2012

BUT WHAT ABOUT SERVICE TAX INDICATED IN BILL,CAN WE TAKE THE CREDIT OF THE SAME IN MARCH 12,REMEMBER BILL RECEIVED IN APRIL12

PLEASE COMMENT AND GIVE ANY REFERENCE OR NOTIFICATION