Input Tax Credit on TATA Ace

For what kind of business ? 

Credit is available if used for :

Goods transportation, passenger transportation, training on driving, flying, navigating such vehicle,business of supplying vehicle

As per subsection 5 of section 17 of CGST ACT, 2017, ITC is not available on motor vehicle. Except Goods transportation, passenger transportation, training on driving, flying, navigating such vehicle,business of supplying vehicle
In the above facts if motor vehicle is utilise for transportation of goods than ITC of the same should be allowed.

In the first para , it seems that ITC will allow if the motor vehicle is utilise for TRANSPORTATION OF GOODS IRRESPECTIVE OF TYPE OF BUSINESS, Either GOODS TRANSPORTATION AGENCY Or any other business.

Therefore ITC should be allowed on motor vehicle utilised for transportation of goods in any business . The motive is transportation of goods.