Input tax Credit u/s 17(5) Allowed or Not of Contractor

Extract if sec 17(5)

(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;
(d) goods or services or both received by a taxable person for construction of an
immovable property (other than plant or machinery) on his own account including
when such goods or services or both are used in the course or furtherance of business.
Explanation.––For the purposes of clauses (c) and (d), the expression
“construction” includes re-construction, renovation, additions or alterations or repairs,
to the extent of capitalisation, to the said immovable property;


As per above extract of sec 17(5) if you are in further supply of works contract service then you are eligible for input credit of construction service

In above my query who is eligible for input tax credit for construction services..plz suggest me..