cenvat credit

Dir,

Please tell me, iam  registered as individual, under service Business Auxiliary service, Cargo Handling service and Goods Transport Agency.

I am raising bills on a company under TRANSPORTATION SERVICE. And while receiving payment from the company, the company is deducting service tax on that particular bill of transportation after taking abatement of 75%.

- Service tax, either to be charged by service provider and paid by service receipent, or not charged by service provider, but paid by service receipent, but in both cases, no service tax can be deducted by the service receipent. 

Now my question is whether that amount deducted by the company as service tax can be utilized by me for Cargo Handling service or Business Auxiliary service as cenvat credit . (if Yes under which service.)

- deduction is service tax from bills is not as per stautuary rules, and no credit is available against such deductions.

Secondly if cenvat credit is more than taxable amount then what is to be done.

- did not got that how the input credit can exceed the output tax..............if you are availing any exemption or abatement, then no input credit would be available to you.

Urgent

Please guide,

Thanks and regards

Sushant