SET OFF on commercial vehicle

We want to purchase a commercial vehicle as Delivery van for our Goods.This will be purely for commercial use..Can ITC be claimed for GST paid in Invoice.
Tax Consultant

yes can claim ITC and note that ITC claimed under GST, again cannot be capitalized to claim depreciation, ie., Asset value to be capitalized is excluding GST, Moreover, ITC on capital assets to be claimed on pro-rata basis of life span of capital asset

I could not get about ITC to be claimed on pro rata basis as per life span of asset ..Wherther it is to claimed like preliminery exp..Please explain and help with example..