Motor Insurance

Only if they r used for 

(i)   making following taxable supplies

     (A)  Further supply of such vehicle or conveyance; or

     (B)  Transportation of Passengers, or

     (C)  Imparting training on driving, flying, navigating such vehicles or conveyances

(ii)   Transportation of goods

We can say only if the vehicle is being used for the commercial activities then the ITC can be claimed

Thanks