Reply:- As per section 16(1) of the CGST Act, every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business. 

Therefore, Credit of Input tax depends upon whether you are registered for GST payment and whether the said inputs goods/service has been utilized in the course or furtherance of his business or not. Under section 17(2) ITC is allowed if input supplies are used for providing taxable supply.