Itc as expense or purchase for amc sales outward

hello,

this is kanav sharma from Chandigarh, India.

I'm currently working in VE LIFTS PVT. LTD.

we basically provide AMC services of lift and elevator to complete north india.

my question is that we provide comprehensive maintenance to our customer means we do not charge customer for any parts changed under AMC period but we have to purchase many items in that period so shall we consider all our purchase as expenses and take ITC or shall we consider it as purchase and take ITC?

the confusion is because we are not reselling the items we are replacing it under AMC so basically in my opinion it'd wrong to consider it a purchase.

we provide invoice as per SAC code 998718 @ 18% gst

Thanks & Regards
KANAV SHARMA
VE LIFTS PRIVATE LIMITED