input tax credit

can i take credit of the vehicle puchase for delivery of goods to customers without charging any freight charges
Replies (5)
No as per rule 17(5) Vehicles Tax credit not allowed for taking as input.
No... ITC not available..
but for transportation of goods it is allowed
Only to transport business..
is there any clarification that provision is specifically for tranport business?? and not for any other business

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