Service Tax on capital expenditure

Hi,

One of our client's advisory for taxation told me that only 50% of the service tax paid on the capital expenditure can be taken as the input in the current financial year and the balance 50% input can be taken only in the next financial year. Further he stated this rule is applicable only for service industry and not for manufacturing industry. Can someone please confirm if it is correct and also let me know how to achieve this in R12.1.1?

Regards