Input tax credit on vehicles used for business

No, you can't avail ITC

ITC allowed only on motor vehcile as per the definition of motor vehicle act 1988 and no ITC can be claimed on two wheeler.

Thanks.... But is it because its a two wheeler?? else what is the impact??

ITC will be available when the vehicle is used for the following.

a) Supply of other vehicles or conveyances
b) Transportation of passengers
c) Imparting training on driving, flying, navigating such vehicle or conveyances
d) Transportation of goods

If you are specifically using it delivering goods , ITC can be claim ,. but it's advisable not take ITC as it's hard convince that it is being used as dilivery of goods (Except bike used in restaurant or online food delivery business)

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Okay thanks all!!!!!

As per law, if the motor vehicle is used for transportaion of goods, credit can be taken. Therefore, if the amount of ITC on such two wheelers is reasonably good, then i would suggest you to take credit. 

In case department raise any objection also, we can argue the matter on merits.