Service tax credit

I AM WORKING IN STEEL SECTOR AND MY COMPANY TAKING SERVICE FOR HORTICULTURE ACTIVITY.NOW MY QUESTION IS WHETHER WE ARE ENTITLED FOR TAKING CREDIT OF SERVICE TAX PAID ON HORTICULTURE ACTIVITY OR NOT. IF THERE IS ANY CASE LAWS IN THIS REGARD PLZ MENTION THAT ALSO.

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As per Cenvat credit Rules, Input Service availed should be used for rendering output service. 

please sir give me proper answer

 

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