Brink's India Pvt.Ltd.

Considering the facts and circumstances of this case and in view of the definition of ‘money’ as envisaged in Sec. 2(52) of the Central Goods and Services Tax Act, 2017 (hereinafter referred as ‘the CGST Act’), whether Brinks’s India would be eligible to avail ITC on motor vehicles commonly used for ‘cash-in-transit’ (CIT) business -  transport of currency notes; ‘Cash Replenishment Services(CRS’)  business -  transport of currency notes; ‘Brink’s Global Support Service (‘BGS’)  business -  transport of currency notes, precious metals like  gold, silver etc.?”