Input tax credit entitlement for insurers affirmed where insurer bears approved repair liability despite reimbursement to the insured. Where an insurer reimburses an insured for approved motor vehicle repair costs, the insurer is the liable party for the approved repair cost and therefore constitutes the recipient of the repair service to that extent; input tax credit on such repair services is available to the insurer. If two invoices are issued-one to the insurer for the approved cost and one to the insured for the excess-credit may be taken on the invoice to the insurer subject to reimbursement mechanics. If a single invoice is issued to the insurer but only the approved cost is reimbursed, credit is available only to the extent of the reimbursed approved cost. Credit is not available where the invoice is not in the insurer's name.