15 October 2019
you van claim itc on repair and maintenance of motor car.
int will be 18% p.a applicable from date of worng claim to date of reversal
You can also write to me at sthayin@gmail for further assistance
16 October 2019
Yes, I agree with @Vishakha. Interest @ 24% is applicable for excess ITC claim.
Your question regarding ITC on motor is not clear. Please note that you cannot take ITC for the below:
> Motor vehicles for transportation of persons having seating capacity of 13 or less (including the driver's seat)
ITC will be available on motor vehicles only when such vehicles are used to provide the following supplies: > further supply of such motor vehicles > transportation of passengers > imparting training on driving such vehicles