c] works contract services when supplied for construction of an immovable property [other than plant and machinery] EXCEPT where it is an input service for further supply of works contract service;
Means :ITC for works contract can be availed only by one who is in the same line of business and is using such services received for further supply of works contract service
For Example : Worker contractor providing service to End customer. (whether registered or not) Work contractor can take ITC in his inward supplies , but the customer cant.
Henc You can claim ITC on your inward supply (which you have further supplied Govt)