fixed assets input tax credit

Nahi le sakte section 17(5) me mana kiya hai.

ITC for Motor Vehicles will not be available
Except
when they are used for:
 Transportation of Goods, or
 Making the following taxable supply:

I. Further supply of such vehicles/conveyances, or
II. Transportation of passengers, or
III. Training for driving/flying/navigating such vehicles/conveyances.