Input tax credit entitlement clarified for insurers reimbursing vehicle repair costs; ITC available to approved extent of liability. ITC is available to insurance companies for motor vehicle repair services in reimbursement claim settlements where garages issue invoices in the insurer's name and the insurer bears the approved repair liability; insurer is treated as the recipient for the approved amount and may claim credit. If excess amounts are separately invoiced to the insured, insurer may claim ITC on its invoice subject to reimbursement to the insured; where a single full invoice is issued to insurer, ITC is limited to the approved reimbursed amount. Invoices not in insurer's name do not permit ITC.