Gst input credit

If company purchased a bus Rs30,00,000.00 for training & free repair services cross the india so this company has transform the bus as per the requirement and total amount of expense was Rs.20,00,000.00 whether company would be allowed to take ITC of Rs.20,00,000.00 or not. As per section 17(5) business is not allowed to take input of Vehicle purchased. But compay is taking credit of GST charged on goods & service used for Fabrication work.