We are Service Providers (Like Security & Cleaning Services ) We are eligible for the ITC On Purchase of Uniforms Cloth for Security Guards , shoes, and other security services & Cleaning services we are eligible or not please clarify my Query
27 October 2017
Each supply of goods has to be seen separately as to whether such goods are intended to be used in the course or in furtherance of business. From the facts given by you, it is evident that the cloth and shoes are meant for security persons. Therefore, the use is in the course of business and therefore, ITC can be taken.