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    <title>Rent a cab service w.e.f 01.02.2019</title>
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    <description>ITC on hiring or renting motor vehicles is available only for vehicles whose approved seating capacity exceeds the specified passenger threshold and when the service is used in the furtherance of business; claimants must obtain proper invoices from the supplier and may verify seating capacity via the registration certificate or physical inspection. Employer obligations under law to provide transport and use of the service for business purposes further support eligibility, subject to the statutory compliance requirements.</description>
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      <title>Rent a cab service w.e.f 01.02.2019</title>
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      <description>ITC on hiring or renting motor vehicles is available only for vehicles whose approved seating capacity exceeds the specified passenger threshold and when the service is used in the furtherance of business; claimants must obtain proper invoices from the supplier and may verify seating capacity via the registration certificate or physical inspection. Employer obligations under law to provide transport and use of the service for business purposes further support eligibility, subject to the statutory compliance requirements.</description>
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