Availing cenvat credit after taking abatement

If he avail abatment, he can't avail CENVAT to relevent transaction.

Notification 26/2012 clearly states, No Cenvat Credit shall be taken on inputs.

If assessee opt to avail the facility of abatement, then he can not avail the cenvat credit.

Construction of residential complex with 75% and 70% abatement depends on area and amount of unit under 26/2012 clearly says no input credit on inputs.that means he can avail input credit on input services and capital goods.It is not an abatement scheme it is a compounding scheme though named as abatement scheme.....