Heads (Group) of Expenses

Paid for bedsheet, pillow rent for particular function also paid catering charges, DJ charges, printing of invitation card and 30 tanks of water.
It was done with intention of giving and treat to their employees and for business promotion.
Does it has any RCM provision??
Can I claim ITC on it??
What will be the heads of above mention expenses are they direct or indirect or asset or liability??