Payment under new reverse charge machanism for wct

Previously under GTA under reverse charge method one is not allowed to utilise cenvat credit for such payment.

in my opininon,

the service receiver who is liable to pay 50% of service tax on work contract cannot avail cenvat credit if he is opting composition scheme ( prevailing rate @ 4%). otherwise he can avail cenvat credit.

ya jean you are correct but... that is applicable in the case of service provider paying service tax under WCT.

but now its the case of service receiver.........

as in GTA when we are service receiver we pay service tax by PLA and dont utilise cenvat .