cab service provide to employee

Can you illustrate that? 

The ITC will not be allow in services of rent-a-cab under section 17(5)(iii) of central goods and service tax act, 2017. 

ection 17(5) of the Central Goods and Services Act, 2017 provides that input tax credit in respect of the following shall not be available- b) the following supply of goods or services or both-
iii) *rent-a-cab, life insurance and health insurance* *
except* where- (C) travel benefits extended to employees on vacation such as leave or home travel concession;