Taking link on same IP

I have a travel site and for which I am doing link building .i mailed for reciprocal link exchange and many response come but some of the have sanded me multiple site which have c class IP so please clear me is there any benefit to take link on multiple c class IP site

Yes, It's good to have links coming from different c class ip addresses.

Having links in different IP is very useful to push your site.

It is important to seek out links from relevant and related websites. if that website happens to be on the same IP you will still get some boost. you probably won't get as much boost if the other website was hosted elsewhere but a little boost is better than no boost.