Input tax credit entitlement for insurers on motor vehicle repair expenses confirmed where insurer bears approved repair liability through reimbursement. ITC is available to general insurance companies for motor vehicle repair services reimbursed by them because the insurer, by reimbursing approved repair cost, is the recipient to that extent. Where separate invoices distinguish approved claim cost and excess amounts, ITC may be claimed on the invoice issued to the insurer; if a single invoice in the insurer's name covers full amount but insurer reimburses only approved cost, ITC is limited to the reimbursed approved cost. Absence of invoice in insurer's name precludes ITC.