ITC avail or not on purchase of motor vechile for transport of own goods

This discussion clarifies whether Input Tax Credit (ITC) is available when purchasing a motor vehicle, such as a Tata Ace Gold, for transporting your own goods from your office to customers. The consensus is that ITC is indeed claimable for such vehicles, as the blocked credit under Section 17(5) specifically applies to passenger vehicles, not those used for goods transport. This also extends to claiming ITC on insurance and modifications made to the vehicle.