input on service tax

service tax on  Input services used for rendering exempted output services are not entitled for cenvat credit or refund

Rule 6 of the CCR clearly sets out that the input services used for non taxable/ exempt services are not eligible for credit. The questionof subsequent refund also do esnot exist.

Rule 6(1) CCR provides that credit of input services, which is used for providing exempted services, is not available 

URGENT!

please tell me if input tax credit can be availed on service tax paid for LC Discounted? if yes, what is the % of credit that can be availed?