itc on repair of building available or not?

1. whether the itc is available on repair charges including material and Labour or not?
Coz construction definition defines that if the expenditure is Up to the extent of capitalization.
2. does it mean that we can't take credit if we capitalize the construction expenses relating to repair or new one in our books.
3. if it's so can we take credit of repair expenses posted to p&l a/c?