Can we take 100% and 20% credit option simultaneously

Dear All,

Pls suggest me that if an assesee has maintained seprate records consumption of one or more input services but not in respect of some other input services , in this case both the option avilable for taking credit i.e. 100% (for which seprate records) 20% (for others) can be adopted both option simultaneously or he has to choose one option.

Pls advise me and if you have any proof then also tell me .

Thanks

Jitendra

jbothra @ gmail.com