Please Help: Cenvat Credit

Hello Sir/Mam,

I have querry regarding service tax on Tour operator.
From 01/10/2014 Tour opertor has been given an advantage to avail the CCR on input service from another tour operator.

ABC Pvt ltd a tour operator (Assessee) has obtained transport service from another tour operator PQR Pvt ltd. PQR ltd has availed abatement and charged service tax @ 5.6% (60% abatement). Now ABC Pvt ltd provide Transport to its client And charged The whole amount as packaged tour and further service tax is charged @ 3.5%(Abatement Availed 75%). Now can CCR be booked for service tax paid @ 5.6% (Since output rate is less than input tax rate, is it possible to book the credit?)

thanks in Advance.