Refund under Inverted duty structure RFD 01

Hai All, 

My client gets covered in inverted duty structure so while filling RFD 1 can I include gst on office expenses as itc (which are not directly used in manufacturing but used for office purposes only) and claim the same as a refund.

Replies (1)
You can if it's goods.
Refund not allowed for itc on input services and capital goods.

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