ITC Utilisation Quary

Respected Sirs,
One of My Client Doing Gold Bullion and Jewellery Business and also Providing Commercial Rent Service, He Wants to Setoff Bullion and Jewellery ITC to Outward Supply of Commercial Rent Service. Weather Can the Client Setoff the Bullion and Jewellery ITC to Commercial Rent Outward Service.
Please Reply me.
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