Service tax - abatement - construction company

Karthick (Student CA Final ) (28 Points)

11 June 2013  

Hi,

My client is a "XYZ construction company". They let part of the work to sub contractors. They are raising invoices with Service tax. Can that (service tax) can be taken as a input credit. 

My friend said NO, since the (XYZ)company is coming under abatement of services.

can any one give me a proper suggestion on this.

Thanks in advance.