ITC ON MAINTENANCE REPAIR OF CAPITAL GOODS.

whether a works contract service provider is eligible to take itc on maintenance repair of capital goods viz. cranes, tractor etc. used by him in works contract. ( section 17(5) blocked credit should be kept in mind while answering)
thanks.
Replies (2)
Quick Summary
This discussion clarifies whether a works contract service provider can claim Input Tax Credit (ITC) on the maintenance and repair of capital goods, such as cranes and tractors, used in their operations. The consensus is that ITC is indeed claimable for these expenses, even when considering the blocked credit provisions under Section 17(5).

Yes ITC can be claimed

No issue.

Yes ITC can be claimed

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