ITC on vehicle

GTO (Goods Transport Operator) activity is exempt, if your outward supply is exempt and not taxable, then ITC cannot be claimed as there is no outward taxable supply. 

Please note, exemption as per GST law is absolute, i.e. if activity is exempt, taxpayer is not expected to pay and will not be eligible for ITC. Where tax is paid inadvertently, ITC does not automatically become eligible and dept. could disallow such credits.