Access Healthcare Service Private Limited.

1.Whether tax paid on input service in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to women employees, is eligible to be availed as input tax credit (ITC)?
2.If eligible, can ITC be availed for service received from the date of introduction of provision to section 17(5)(b)(iii) of CGST act, 2017 with effect from 1st February 2019.