Input Tax Credit on RCM Paid for Transportation of Gifts

Dear Experts,

Company A purchases gifts to distribute to its dealers during festive occasions. The GST paid on the procurement of these gifts is not eligible for input tax credit (ITC), as they are considered gifts under GST law.

However, for transporting these gifts from one location to another, the company hires a transporter and pays GST under the Reverse Charge Mechanism (RCM).

My question is: Can Company A claim ITC on the GST paid under RCM for the transportation of these gifts, even though the gifts themselves are ineligible for ITC?

Regards,
S Ram