Control codes aren't text. Heck, HTML doesn't even support tabs -- whitespace is just generic whitespace, interpreted as a regular space.
If you want to insert non-typographic elements that affect the layout/presentation, that's what <elements> are for.
While if you need to encode binary data that can represent ASCII text, then yes -- Base64 is an ideal solution. That guarantees it won't be garbled by other XML processors.
The W3 basically says all this here [1]. ("Use of control codes in HTML and XHTML is never appropriate, since these markup languages are for representing text, not data.")