Service tax credit can be taken for prepaid expense plz guid

Service Tax credit cannot be eligible before payment.Only eligible to take credit from paid Bills/invoices. 

Service Tax Credit Shall be taken on the payment basis

Further the payment should have been made on or before the last date i.e on the 30th or 31st of the previous month alone is eligible as credit.

then how expense will be booked in books.

if insurance is taken on 30-09-15 for rs. 10000+2000(S.tax). then how much prepaid expense should be booked??

A) 5000 or B) 6000??