Can a supplier providing taxi service under reverse charge take itc of rcm paid on the service recieved from the person having same line of business ie taxi service.?

Reply—Input tax credit of input tax charged on goods and services used in supplying the service (renting of motor vehicle), other than the input tax credit of input service in the Same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. Therefore ITC of input service in the same of line of business is allowable.