https://www.taxtmi.com/forum/issue?id=113340 A valid tax invoice in the corporation's name and a demonstrable business nexus are required to claim input tax credit. Services that constitute personal consumption or staff welfare typically lack the business purpose and are treated as ineligible under the blocked-credit principles of section 17(5); only where the outing is shown to be in the course of furtherance of business might ITC be considered. en-us Wed, 24 Jan 2018 12:36:32 +0530 Thu, 23 Jan 2025 15:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113340 A valid tax invoice in the corporation's name and a demonstrable business nexus are required to claim input tax credit. Services that constitute personal consumption or staff welfare typically lack the business purpose and are treated as ineligible under the blocked-credit principles of section 17(5); only where the outing is shown to be in the course of furtherance of business might ITC be considered. Discussion-Forum GST Wed, 24 Jan 2018 12:36:32 +0530 https://www.taxtmi.com/forum/issue?id=113340