Input tax credit availability for insurers on motor-vehicle repair costs follows insurer's approved reimbursement liability and invoicing. Where garages issue invoices in the insurer's name for approved repair costs under reimbursement-mode claim settlements, the insurer is the recipient to the extent of its approved liability and may claim input tax credit for motor vehicle repair services used in supplying insurance. If invoices include amounts beyond the approved claim cost, ITC is limited to the insurer's reimbursed portion unless separate invoices allocate the approved cost to the insurer. No ITC is available where invoices are not in the insurer's name.