As per New Ammendment , ITC BLOCK on Insurance, Repair & Maintenace Of Vehicle

9) In section 17 of the Principal Act
(b) in sub-section (5), for clauses (a) and (b), the following clauses shall be
substituted, namely:—
“(a) motor vehicles for transportation of persons having approved seating
capacity of not more than thirteen persons (including the driver), except when
they are used for making the following taxable supplies, namely:—


(A) further supply of such motor vehicles; or
(B) transportation of passengers; or
(C) imparting training on driving such motor vehicles;
aa) vessels and aircraft except when they are used––
(i) for making the following taxable supplies, namely:—
(A) further supply of such vessels or aircraft; or
(B) transportation of passengers; or
(C) imparting training on navigating such vessels; or
(D) imparting training on flying such aircraft;
(ii) for transportation of goods;

(ab) services of general insurance, servicing, repair and maintenance in so
far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or
clause (aa):


This is Now clear that No credit is available on Motor/vehicle's , Insurance , Repair ,maintenance & Service
The Govt has clarfy that What word "REGARD" means.

Note : The applicability of above will be only when the Notification will be issue.