work contact

yes u can claim ITC if u paid Tax for Business Purpose

As per section 17(5) of CGST Act, Input tax credit shall not be available in respect of works contract services availed by a person for constructing an immovable property (other than Plant and Machinery). ITC for works contract can be availed only by those who are in the same line of business and is using such services received for further supply of works contract service (e.g. ITC in respect of bill raised by sub-contractor is allowed to the main contractor). Plant and Machinery in certain cases, when affixed permanently to the earth, would constitute immovable property. Thus, where a works contract is for the construction of plant and machinery, the ITC of the tax paid to the works contractor would be available to the recipient.

If You receive work contract  service for provide service that you eligible to take ITC

yes if it for buisness purpose