Invited to give a talk but could not attend, can it be on CV? If I was invited to give a talk but was not able to attend, could it be listed under invited talks in a CV? My point is that there was an invitation and it worth to show it. Similarly, a paper can be accepted for a conference and no one of the authors presented it but it was published in the proceedings. Or a someone receive an award as a sign of recognition.
No: Don't list anything that you didn't do.



From a comment on my answer:


  He's not saying he'll pretend he gave the talk. The invitation itself is a good indicator of his status as an expert in the relevant field, at least in the eyes of the people running the conference. If this is relevant to the job, I don't see a reason not to include it, as long as he makes it clear he didn't give the talk. 


which was extended to add:


  If Google or Apple offered me a job, but I couldn't relocate or whatever, I'd absolutely put it on my CV. 


A comment on another answer provides an excellent response:


  if I saw such a claim on your CV I wouldn't even invite you to an interview. If you didn't take the job, if you didn't go to the presentation, if you didn't do the thing, it doesn't count. It never happened; it doesn't count. 


Another commenter writes:


  It may be a accomplishment, but it is also a opportunity wasted. You do not really want to underline your failures to execute. Its a bit like saying businessman saying they got a big contract but never fulfilled it. People are looking for people who can get things done.