ITC- can we claim or not?

[Ramanathan Seshan]

Dear Experts,

• Can we claim ITC for repairs made to a corporate office situated within the factory premises? What if the corporate office is located at a separate site from the factory, is ITC still claimable?

• Is ITC claimable for the service involved in tree cutting for road construction and warehouse development?

• Can ITC be claimed for a rented motor vehicle (including two-wheelers) used by a salesperson for marketing purposes?

• Is ITC claimable for the laying and repair of a bitumen road within the factory premises?
  
  Regards,
  S Ram

AI Summary

Input Tax Credit eligibility depends on demonstrable business use and registration nexus; vehicle credit remains contested and needs verification.
ITC is claimable where goods or services are used for business purposes and directly support taxable operations: repairs to corporate offices (inside or outside factory) qualify if used in business and included in GST registration; tree cutting and road works qualify only when integral to road construction or warehouse/factory development; bitumen road laying/repair within factory qualifies when supporting operations; rented motor vehicle ITC is contested and depends on demonstrable business use and may require authority guidance.