Hi,
I wanted to know if it’s possible to create IPsec tunnel over existing EoIP or IPIP ?
If yes , how do we proceed 
Thanks
I believe you can as EoIP uses the GRE protocol.
My thoughts would be to just configure one tunnel over the other you should be able to configure either IPSec over EoIP or EoIP over IPSec.
I haven’t set this up on a MikroTik before so it would be best to just mess around with it until you get it working. I have seen it working with Cisco before.
EoIP over IPsec would give you the benefit of being able to use broadcasts and multicasts.