Credit on insurance premium

ITC blocked u/s 17(5)
1. Car insurance
2. Staff bus insurance if seating capacity is less than or equal to 13 (including driver)
ITC Allowed
1. fire insurance
2. Building insurance

Yes agree with Sunil Kumar, also insurance on gratuity, liability insurance, stock insurance are eligible where related to business function. 

THANKS @ CA Sunil Kumar

And if staff bus having capacity more than 13 persons then?

ITC is Eligible u/s 17(5)(aa). 

But in my view Insurance on Building can be claimed.

1. Goods or services reced by taxable person for CONSTRUCTION of Immovable property blocked

Insurance of building can never be treated as construction activities & as per Explanation the Construction include reconstruction, renovation, addition or alteration,or repair to the extend of capitalisation to Immovable property.
And also I do not capitalise the insurance expense to building Account.

So in my view the ITC can be claimed on insurance of building.

Yes Pankaj ji, in the first message CA Sunil has said eligible itself.

Sorry..... I just misread the Reply from CA Sunil.