CENVAT Credit

Dear Sir

A service provider of coastal transport avails CENVAT credit from Goods Transport Agent and Car Rental Services which have abatement 75% and 60% respectively.

        01.  Can the service provider of Coastal Transport avail CENVAT Credit for the above input

              services which have abatement?

 A service provider of coastal transport pays Service Tax on GTA as Receiver of Service.

     02.  Can they avail CENVAT Credit for the above?

 Thanking you