Inputs tax credit

Agree with V Subramaniam  , Input Tax Credit  Not available , its blocked  Credit under section 17(5) of the CGST act .  

As per section 17(5) of CGST Act, Servicing, repairs and maintenance and general insurance of a motor vehicle, aircraft and a vessel are classified as blocked credits. Exception available if the vehicle is used for transport of goods or used for making taxable supplies.

In this case, we can't claim ITC on servicing, repairs of car. We can claim ITC only if car is used as cab/related services.