ITC for Vehicle used for Transportation of Goods

Nayan Surve (8 Points)

06 December 2020  
The case is service provider say repairer of goods arranges for transport of those repaired goods at the place of receiver.
The owned small goods transport vehicle (like Tempo) is used for that transportation.

Whether ITC would be allowed on purchase of vehicle in that case considering provisions of clause (ii) of Section 17(5) of CGST act, 2017 since it is used for transportation of goods ?