Refund of tax

Sir,

My client purchase 3 trucks for use in the business of Goods Transport business,

Q1. Can I claim input Tax Credit of this purchase ?

Q2. GTA Service under Reverse Charge, Tax liablility borne by service receipient, if there is no tax liability to my client, he can claim refund of tax Paid on purchased trucks ?

Kindly give solution for this case

Thanks

V.Senthilkumar