Cenvat credit in works contract

Mayur Thacker (Student CA IPC / IPCC) (44 Points)

21 December 2013  
please guide me....as if main contractor has paid s.tax at 4.944%(after abatement) and also sub contractor for the same work has paid s.tax at same rate than the main contrActor can take benefit of cenvat credit of s.tax paid by sub contractor ??