ITC on bus services provided to employees

This discussion explores the eligibility of Input Tax Credit (ITC) for bus services hired by a manufacturing company to transport employees, especially when the bus capacity exceeds 13 members. While some argue ITC is claimable as it's not explicitly excluded by Section 17(5) of the CGST Act, others cite judgments suggesting such services aren't in furtherance of business, thus disallowing ITC. The user seeks clarification on this conflicting advice.