Input tax credit for insurers clarified: ITC available for reimbursed motor vehicle repair costs where insurer is recipient. Where repair invoices are issued in the insurer's name and the insurer bears the approved repair liability by reimbursing the insured, the insurer qualifies as the recipient of the repair service for the approved claim cost and may avail Input Tax Credit; where invoices include amounts in excess of approved claim cost, ITC is limited to the invoice/to the extent reimbursed for approved claim cost, and invoices not in the insurer's name do not permit ITC.