Input tax credit entitlement for reimbursement claims: insurers may claim ITC for approved motor vehicle repair costs. Insurers may claim ITC on motor vehicle repair services in reimbursement claims because the insurer is the recipient for the approved repair liability; ITC entitlement is limited where invoicing and reimbursement diverge - two separate invoices allow credit on the insurer issued invoice, whereas a single invoice to the insurer yields credit only to the extent of the approved reimbursement; absent an invoice in the insurer's name, credit is not available.