cenvat credit for mfg.cum service provider

Smehta (CA Practice ) (85 Points)

10 May 2007  
a)A co.is a  manufacturer cum service provider.It gets commision income on selling of yarn as a dealer from supplier company.It also mfg.textile products on which it pays excise duty.It is regd. under excise and ser.tax laws.As a manufacturer it avails cenvat credit on (i)repairs& maint.of machines,(ii)job work.The company pays output sert.tax on comm.income.As we know that after intoduction of c.credit rules,2004,a manufacturer can avail & utilse c.credit against excise liability.But my query is whether the above company can avail cenvat credit on "input services"(recd.as a manufacturer)against meeting s.tax libility on comm.income.
b)It is said that with c.credit rules,2004 ,across the
board sectorial credit can be enjoyed by mfg. cum
service provider.How we justify the same?
c))What are restrictions for a manufucturer cum Service
tax provider in C.Credit rules,2004?(i context of
input& input services credit)