Input Credit on Sub-Contractor's Tax Invoice

Dear All,

One of my client is constructing apartments in Bangalore he is collecting the Vat tax applicable under the Act. He is charging 12.5% on 70% of the amount during the year 2009-10. he has given some subcontract work to some registered dealers. The sub-contractor is charging 12.5% on 70% of the work done. The client is not claiming exemption of Sub-Contractor's charges from the turnover.

My question is, can my Client take the input tax credit based on the sub-contractor's tax invoice?

Thanks,

Ramakrishan