Cenvat Credit of Service Tax paid on Rent (a new )

Hi evereybody Please tell me the correct position of law in the case given below :

Rent is covered under service tax from enactment of Finanace Bill, 2007. A company is having corporate office on rent and engaged in manufacturing activity with more than 2 units in different place. Can company take the credit of the service tax paid on rent of the corporate office? If yes whether it will be input service distributer?

CA.Gaurav