Claim ITC or not on sanitary, electrical, tiles fitting and paint work at rental business property

You can take credit of whatever is movable in nature. Movable means that such goods are capable of being moved without damage.

If unable to move and capitalised in books of accounts to immovable property, then credit cannot be taken. 

However, the judgement of Safari Retreats is pending before the Supreme Court. If it comes in favour then such credit could become eligible. You can now avail and reverse the credit so that you can re-avail in the future in case Supreme Court rules in favour of the assessee.