Please Help: Service Tax Input Credit

IF the Builder charges the residential property cost in the Form of Basic Sales Price, PLC, Club Membership etc, in case of BSP he takes the abatement of 75% in Service Tax in FY 2010-11 and FY 2011-12 but pays the Service Tax on PLC and Other Charges at full rate i.e. 10.3%, can the builder claims the Cenvat from the PLC and Other Charges, Please support with the case law if any to support it.