i need your valuable suggestion regarding such problem.
Our client registered as mandap keeper in service tax, he provide service of letting out of mandap & also catering services. Now as per service tax act if mandap keepers provide catering services in addition to letting out of the mandap, service provider can avails 40% abatement and no cenvat credit is available on balance 60% service tax payable.
Now my question is that if we provide only service of letting out of mandap charging service tax @10.3%, can we avail cenvat credit.
kindly provide respective notification,circular or section.