Service tax paid on abetment basis for works contact

This query is : Resolved 

16 August 2013 Dear All
I have doubt on works contract,one of my friend contrator of original works(rennovation,construction).paying service tax on abetment basis, for that he can claim input tax credit?






Urgent





18 August 2013 Abatement is available only for Construction of a complex, building,
civil structure or a part thereof,
intended for a sale to a buyer, wholly
or partly and tat too if no CENVAT is taken and cost of land is included in value of service.



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