Can use 1098T to claim education credit if my tuition is paid via a gift received

How old are you? Are your parents US Citizens or Residents?  If you are under 24, generally, you would not be able to claim an education credit.

Can you use a gift to pay for education from a foreign person and claim the credit?  Yes. However, if you are not eligible to claim the credit, then if your parents claim you as a dependent on their return, then even if they did not pay the tuition, they can still claim the credit.

If you are under 24, and your parents are still alive, even if they choose not to claim you, you are only eligible for the nonrefundable portion of the American Opportunity Tax Credit.  So, if you do not have any tax liability, you would not be able to claim the credit.  

"If you were under age 24 at the end of 2023 and the conditions listed below apply to you, you cannot claim any part of the American opportunity credit as a refundable credit on your tax return. Instead, you can claim your allowed credit, figured in Part II, only as a nonrefundable credit to reduce your tax.

You don't qualify for a refundable American opportunity credit if 1 (a, b, or c), 2, and 3 below apply to you.

1. You were:

a. Under age 18 at the end of 2023, or

b. Age 18 at the end of 2023 and your earned income (defined later) was less than one-half of your support (defined later), or

c. Over age 18 and under age 24 at the end of 2023 and a full-time student (defined later) and your earned income (defined later) was less than one-half of your support (defined later).

2.At least one of your parents was alive at the end of 2023.

3.You're not filing a joint return for 2023."  Instructions for form 8863

The person who claims the student can claim the credit even if they did not actually pay the expenses out of pocket them.  The rules state, that you, your dependent or a third party pays for the expense.  This basically means, it doesn't matter who pays, the person claiming the student claims the education credit. 

Who can claim an education credit?

There are additional rules for each credit, but you must meet all three of the following for both:

1. You, your dependent or a third party pays qualified education expenses for higher education.
2. An eligible student must be enrolled at an eligible educational institution.
3. The eligible student is yourself, your spouse or a dependent you list on your tax return.