Eligibility for Input tax credit

Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business

Further section 17(5) CGST Act does not restrict any insurance apart from life and health, hence you can claim credit subject to section 16(2) & (4) of CGST Act