If A is providing engaged in providing the service of "Construction Services in respect of Commercial or Industrial Building" and he is paying service tax & availing the benefit of 67% abetment. Now, in regards of this services, he is providing 2 types of services. 1. Labor with material (he is billing for total gross amount) and benefit of 67% abetment. 2. Only labor services (No material) in this case he is charging service Tax on 100% amount. Now, in the Notification No. 15/2004-Service Tax for the said services it is said that "Provided that this exemption shall not apply in such cases where – (i) the credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; or (ii) the commercial concern has availed the benefit under the notification of the Government of India, in the Ministry of Finance, (Department of Revenue) No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003]." Now our client has got contract for Construction from B, but he will only supply labor for that. And A has given subcontract to C. In the same regard, C will bill to A and charges service tax on 100% value (No abetment will be given) and A will bill to B. In this view, here No abatement is available for three of them.. Can A take credit of Service Tax paid to C as it is INPUT SERVICES???