What is the concept of ‘service should have been received’ in order to claim ITC in section 16(2)?

Taking a cue from explanation (i) as given in section 13(2), Services shall be deemed to have been made to the extent it is covered by the invoice or payment. However, that explanation is applicable for that section only. Moreover section 12(2) contains similar explanation for goods and that also cannot be equated with actual receipt of goods as required by this section. Accordingly actual receipt of services cannot be equated with ‘services to the extent covered by invoice’. However since services are intangible, there is another view that this explanation can be applied.