Yes, you can. Because this thing not covered under sec 17(5) of CGST Act 2017, which says about items covered under ineligible ITC. If you are using that car in the course or furtherance of business then you can definitely take ITC.
Mr. prashant Dont get me wrong if repairing is not covered under 17(5) then acquiring/purchasing words also not mentioned under 17(5). So same treatment must be done for acquiring or repairing
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