Serrvice Tax-Input Claim

Sir

I have this following Query
My client is a clearing and Forwarding Agent
He has this peculiar situation
He renders service, which is reimbursed from his H.O and the expenses for the same is met by him which includes the Service Tax payments also

Can he claim the Service tax paid by him as an Input Credit ?
If so, is there any relevant circulars or notification to support the same ?
Kindly suggest the suitable solution for it

Thanks in Advance