GST Dept has Denied ITC on Capital Goods

A service exporter registered under LUT is facing denial of Input Tax Credit (ITC) on capital goods, specifically laptops, by the GST department. While ITC is generally eligible for business use if Section 16(2) conditions are met and not blocked under Section 17(5), there's confusion regarding Notification 18/18/2017 which might affect refunds on capital goods under LUT. The user is seeking clarification and options to contest this denial.