Service tax on restaurant

Dear Members,

From April 1, 2013...All AC restaurants are covered under service tax mechnisam.

Can any one help me to sought out my following queries?

a) Abatment of 60% is available in restaurant bill. Can we claim CENVET credit on Input, Input Service & Capital Goods?

b) Hotel cum restaurant...how service tax levy for food served in hotel rooms from ac restaurants?

Thanks & Regards...