ITC can be taken or not?

In this case input tax credit (ITC) rules apply differently.

For expenses like vehicle maintenance or machinery repair related to the exempt supply unit, the GST paid on these expenses generally can't be claimed as ITC because they are related to an exempt supply.

However, if these expenses are attributable to both exempt and taxable supplies, you might need to apportion the ITC  based on the turnover of taxable supplies to total turnover. 

You can adjust GST on ezpene related to the taxable supply unit as per normal ITC rules for taxable supplies.