Cenvat on subcontracting and Input Goods

Dear Learned Members

I would like to have some Clarifications for the doubts regarding Cenvat and Subcontracting.

We provide the Cranes on rent for the erection and other purposes, and are registered in category of Supply Of Tangible Goods For Use Service.

The question is as follows:

1. Can we take the cenvat cenvat credit for the excise paid on Lubricants and the Spare Parts which are used for the running of these Equipments, as these goods are basic Input Goods for the Service to be provided.

2. If we Subcontract the total work of hiring to any other company and the other Company say "X-Company", so the service tax paid to the x company would be eleigible for the Cenvat Credit or not.

If yes then would it be eleigible for the Cenvat in the Same catageory of Service i.e. Supply Of Tangible Goods For Use Service. or we have to register in any other Cataegory of service. (Please kindly Consider the thought that the full contract has been Sub-contracted, instead of part of work has been sub contracted.)

Thanks and Anticipatly waiting for the response.

Rahul Goel