Motor Vehicle Credit

Notwithstanding anything that sub-section (1) of section 16 and subsection (1) of section 18 contains, ITC will not be available in respect of the following, namely:

motor vehicles and other conveyances apart from when they are used–

for transporting the goods; or

for making the following taxable supplies, namely:

further supplying such vehicles or conveyances; or

transporting the passengers; or

imparting training on driving, navigating, flying such vehicles or conveyances;

If you are using motor vehicle for the above mentioned purposes then credit is available else credit is blocked