Service Tax Payble on Receipt Basis

1ST CASE: WHEN THE ADVANCE IS PAID SERVICE TAX IS NOT APPLICABLE, i.e,WHEN THE  SERVICE IS RENDERED  THEN SERVICE TAX  WILL APPLY  . THE SAME WILL APPLY IN 2ND CASE

AS PER CENVAT CREDIT RULES 2004 NO SERVICE TAX IS PAYABLE ON ADVANCE PAID TO SUPPLIER.

ENTRY FOR SERVICE TAX WILL BE MADE WHEN BILL IS RAISED. BUT THE  INPUT CREDIT OF SERVICE TAX WILL BE AVAILABLE WHEN PAYMENT IS MADE. AS IN YOUR CASE PAYMENT IS ALREADY BEEN MADE, THE INPUT WILL BE AVAILABLE WHEN BILL IS RAISED.

Dear Sir,

I have raised invoice but i am not recieved money against invoice. so, i paid to the service tax or not