Can we take ITC of Pooja & festival expense

This discussion explores whether Input Tax Credit (ITC) can be claimed for Pooja and festival expenses. Generally, if these expenses are directly related to business purposes, not capital expenditure, and not personal, they can be claimed as a deduction under Section 37(1) of the Act. However, ITC cannot be claimed if these expenses are not used in providing taxable services. Case law support may be beneficial.