This discussion clarifies whether a tenant can claim Input Tax Credit (ITC) on expenses for repairing and maintaining an office lift. The consensus is that if the rental agreement makes the tenant liable for these costs, then ITC can be claimed. The landlord is not the only one eligible to claim this credit.
Can we claim ITC on repairs and maintenance expenses of elevator/lift of office building in which we are tenants. But we are paying for such expenses and owner is not bearing any thing. Is only landlord i allowed to take such ITC. Kindly clarify.