St liability with abatement and input st credit

Dear All,

I have a hotel business. I am liable for service tax on room rent, banquet service and restaurant services with abatements. Whether I can avail cenvat credit of Service Tax paid on input services such as cable TV services for rooms, central excise paid on purchase of some food items for restaurant, ST on hire charges for banquest, ST on professional services charges(Music or DJ at banquet function).

Is there any restriction on input tax merely because ST liability is at abated value?

Is the input tax credit can be availed irrespective of abated or full vales.?

I appreciate if u provide references of notification etc.,

Thanks and regards,

Nagappa B Nesur