ITC on insurance paid on vehicle

ITC not available 

ITC Not Available on insurance paid on vehicle u/s 17(5) (a) as it is specified: Input Tax Credit shall not be available in "RESPECT" of ......  a) Motor Vehicles and other Conveyances. So, in respect of term covers a wider meaning and not only Purchase of Motor Vehicle.

That is my view on the same. It can surely be interpreted agressively in a different view.