Can I get ITC of other fixed aassets like A/c, freeze or any other assests used in business purpose only?
Or else I get ITC of assets which used in furtherance of business....
Section 16 of CGST Act allows you ITC of all taxes suffered on purchase of goods/services which are in the course of business or in furtherance of business. From the facts given by you, i am of the view, that you are eligible to ITC, since the qoods in question are intended to be used in furtherance of business. You may have to explain to the authorities as to in what manner these goods are used in furtherance of business.
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