Service tax journal entry on repair & maintenance

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Skyler Rocker (Querist)
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12 December 2015 Sir, Ex- ABC LTD. received a bill of Rs.114000/- on repair & maintenance services(include service tax) provided by BCL Ltd.
I want to know that what entry will make and it is take credit of input services if yes, why or no, why if any tds deducted on this plz explain me.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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12 December 2015 1. Entry on receipt of invoice

Repair & maintenance Dr 1,00,000
ST - Input Dr 14,000
To BCL Ltd 1,14,000

2. Entry on payment of invoice

BCL LTD Dr 1,14,000
To Bank 1,12,000
" TDS 2,000

3. For remitting TDS

TDS Dr 2,000
To Bank 2,000

4. For availing CENVAT

Service tax Dr 14,000
To ST- Input 14,000