Input tax credit on fixed assets

Dear Sir, we are engage in business of running buses on hire and self owend as tour, travel, individual and company employee service and charge 5% tax i.e. 2.5 % cgst and 2.5 % sgst. in sac 9966. Can we claim input tax credit on goods and services uses in that service, or gst paid on purchase of new vehicle i.e. bus, car etc. pls clarify this and provide any notification and circular for support.
Thanks with Regards
Tarun