Input tax credit availability for deemed exports clarified; credit excluded from net ITC and credit ledger use limited to output tax. Tax paid on supplies regarded as deemed exports is made available to recipients as credit only for enabling refund claims and is not treated as Input Tax Credit under Chapter V, thus it is not subject to blocked credit provisions and is excluded from 'Net ITC' for refund computations; the proviso permitting credit where employers are legally obliged to provide goods or services applies to the whole exclusion clause, leasing in the exclusion is limited to motor vehicles/vessels/aircraft, employer perquisites under contract are not taxable supplies, electronic credit ledger may be used only for output tax (excluding reverse charge) and not for interest, penalty or other amounts, while the electronic cash ledger may meet tax, interest, penalty and other liabilities.