Eligibility of Input Tax Credit - Goods and Services Tax - GST

Fact: The company has taken a building on leased for 9 years to open a showroom for bikes (Retails business), and to operationalize it, the company has incurred expenses in relation to interior and other civil works as mentioned below : Electricity wires- Rs.- 1,00,000/- approx (Internal Fitting) Electricity fitting and lights- Rs- 5,00,000/- approx (External) Fixed furniture - Rs- 10,00,000/-approx Removable furniture- 15,00,000/- approx Metal fixtures - 8,00,000/- (which are removable but can be resold as scrap) AC unit- 7,00,000/-approx Floor tiles- 4,50,000/-approx Bathroom tiles- 1,00,000/- approx Civil works- 2,50,000/- Total expenses : - 46,00,000/- Note : # The company is discharging applicable GST liabilities on sales of bikes. # This premises is used in the course or the furtherance of business. # The company has paid GST of Rs- 828000/- approx in respect of goods/services purchase/receive for carrying out the Civil and Interior Works in different floor of the building. Since all the inwards supply/goods are received by the company are taxable under the GST Law. Please guide us: Can we avail Input Tax Credit on these expenses if all the works are done by registered persons?