Cenvat credit

drg (Student CMA) (28 Points)

28 October 2012  
Background. :-Company A is sold all assets & liabilty to New Company B. as on 01.01.2012 & company A is no more exist there after.
 
 
Case:
Vendor X raised bill in favour of Company B dated on 01.02.2012 against bonus to labour contrctor for the period 01.06.2011 to 31.12.2011 with ST.
& Company B paid full amt against bill.
 
Question : Is company can claim for service tax for the bonus paid ?