Clarification on creditable invoice

Please let me know whether credit of Service Tax is also allowable on Memorandum of Fees. Instead of Invoice A Memorandum of fees is issued to our client in which PAN, Sr tax no ,etc which all thing required in Invoice , is present. 

The only difference is that Instead of Invoice  Memorandum of Fees is mentioned there. 

My question is Can credit be taken on the Basis of Memorandum Fee