Input tax credit entitlement for insurers on reimbursed motor vehicle repair costs is available, limited to approved reimbursed amounts. Insurers are the recipient of motor vehicle repair services to the extent of approved repair liability and may claim ITC in reimbursement mode, subject to credit conditions. If garages issue separate invoices one to insurer for approved cost and one to insured for excess, ITC may be available on the insurer's invoice; if a single invoice is issued to the insurer but reimbursement covers only the approved cost, ITC is limited to that reimbursed approved amount. No ITC is available where the invoice is not in the insurer's name.