In case of abatement  option taken by assesse ,ie, service tax  on 25% of the value of consideration than they are not allowred to take cenvat credit paid on Input goods used in the relation to contruction   but they can  avail and utilise CENVAT Credit in respect of “input services” and “capital goods” while discharging their service tax liability in respect of above-mentioned Construction Services with effect from 01-07-2012