Input tax credit on motor vehicle repair claims in reimbursement mode is limited to the approved claim amount and invoice conditions. Input tax credit is clarified for insurance companies in reimbursement mode of motor vehicle repair claims. The insurer is treated as the recipient of repair services to the extent of the approved claim cost reimbursed to the insured, and ITC is available where the invoice is issued in the insurer's name. If the repair invoice exceeds the approved claim amount, credit is limited to the approved reimbursed portion. No ITC is available where the invoice is not in the insurer's name.