ITC is eligible for roof lekage

work done under SAC code 995453

material & manpower supply for roof lekage work of company shade.
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Quick Summary
This discussion clarifies the eligibility of Input Tax Credit (ITC) for roof leakage repair work, particularly when performed under SAC code 995453. To claim ITC, the invoice value must be booked as expenditure in the Profit & Loss Account, specifically under 'Repairs and Maintenance'. If the expense is capitalised, ITC cannot be claimed.

ITC can only be claimed if invoice value booked in Profit Loss Account as expenditure.

If invoice value booked in Capital Account of B/L than ITC cannot be claimed. 

Yes You can claim ITC if this expense booked as Repairs and Maintenance....
Yes you can claim input tax credit.

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