Availement of Input Tax Credit on Motor vehicles

[Ernst & Young]

Can some one help me on below query ?

Recently through an amendment, Input Tax Credit is allowed on Motor Vehicles if the approved seating capacity is more than 13 persons ( Including Drivers ) , Input Tax Credit is admissible with out any restriction. The same is effective from 01-02-2019.

In the case of following situations ,

If the Date of Rendering of Services falls before 01-02-2019 [ Effective Date of Amendment ], But the Invoices for the same has been received after 01-02-2019 [ Effective Date of Amendment ] -

Can the recepient of the service claim the Input Tax Credit based on the amendment even though the service were rendered before the effective date of amendment but the invoices were received after the date of amendment?

Thanks in Advance.

AI Summary

Input Tax Credit on motor vehicles claimable if invoice issued after amendment; statutory restrictions for smaller passenger vehicles remain.
Amendment allows Input Tax Credit on motor vehicles with approved seating capacity exceeding thirteen persons. Time of supply follows Section 13(2)-the invoice date-so if the invoice is issued after the amendment, the recipient may claim credit even though the service was rendered earlier. Restrictions under Section 17(5)(a) remain: vehicles with seating not exceeding thirteen persons are excluded from credit except when used for further supply, passenger transportation, or driving training.