ITC on Warranty Extension

For a professional firms like Lawyer or Chartered Accountants, is ITC on the payment for extension of Warranty for Car used for business purposes available? 

If no, why it is not available as the car is being used for business purposes.

If yes, why is it available as per section 16 ITC on motor vehicle is only available in only 3 cases and service lawyer or CA is not one of them. 

Thanks for replying.