Itc on car purchased for business purpose

itc not available for motor vehicles and other conveyances except when they are used(means for following purpose it is allowed)--

[i] for making the following taxable supplies, namely:-

[A] further supply of such vehicles or conveyances ; or

[B] transportation of passengers; or

[C] imparting training on driving, flying, navigating such vehicles or conveyances;

[ii] for transportation of goods;

[b] the following supply of goods or services or both-

please clarify your business

we are a manufacturing, using vehicles for conveyance of labour and vehicles are using by management and staff, then the 

The following also not eligible
[iv] travel benefits extended to employees on vacation such as leave or home travel concession

only daily working people, nothing but IT cab- pick up and drop

Dear Sir,

what about the ITC on repairs & maintenance  for the same vehicle which we  grouped under Capital Asset .i.e we are not utilising the ITC on purchase of CAR , then what about the eligibity regarding on ITC on Repairs & Maintanence for the Vehicle. 

As per my personal opinion, No ITC on purchase of motor vehicles but on repair and maintenance ITC available. I personally found that no restriction on ITC on repair and maintenance.

It is personal opinion if anybody have different view then views are welcome. Thanks. Disclaimer: it is not Professional Advice.

ITC allowed on repairs and maintenance, There is no restriction on that

please refer the following there is tweets by GOI about ITC on repairs
https://www.tipsntricksguru.com/2017/09/25/gst-itc-on-repairmaintenanceservice-bills-of-car/