DIAGNOSTIC CENTRE ITC OR REFUND ON PURCHASE BILLS

It appears that you are raising querry on behalf of your client. If your client is providing exempted services, then ITC credit would not be available. As per Section 16 (1) of CGST Act, every registered person shall be entitled to take credit of input taxon any supply of goods or capital goods or services or both which re used or intended to be usedin the course of furtherance of his business. If your client is not paying service tax on the services provided by him he is not entitled to avail input tax credit on capital goos.