Input tax credit availability: insurers can claim ITC for reimbursed motor repair costs when invoices are in insurer's name. Insurance companies are entitled to claim input tax credit on motor vehicle repair services in reimbursement settlements where invoices are issued in the insurer's name, because the insurer is the recipient for the approved repair liability and consideration includes payments made by another person; ITC is limited to the approved reimbursed amount when full invoices exceed approved claim cost, and ITC is unavailable where the invoice is not in the insurer's name.