Question91: whether input tax credit can be claimed where the assessee is registered dealer dealing with dry fruit and kirana items in the matter of following :
on goods and services for repair of building not for construction used in the course of furtherence of business.
insurance and other expenses incurred on motor vehicle used in business.

Answer: Point one
Section 17(5) (c) contains as follow
SECTION 17 OF CGST ACT
(c) works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service;
(d) goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business
Explanation.''For the purposes of clauses (c) and (d), the expression 'construction' includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property
So credit of repair etc is available if the amount is not capitalized

Point Two
All these are allowed only if the vehicle is used for the transportation of goods (Reply dt. 16/4/2018)