TMI Blog2022 (3) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... by the applicant and paid to the Canteen service provider by company at HO - input tax credit (ITC) available charged by service provider on canteen facility provided to employees working in factory/HO - restriction of ITC to the extent of cost borne, by the company. HELD THAT:- Astral has arranged a canteen for its employees, which is run by a Canteen Service Provider. As per their arrangeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Astral for the sake of brevity, submitted that it provides canteen facility for its workers and staff. Astral submitted that it has more than 250 workers/employees and required to maintain the Canteen as per Factories Act, 1948 and in order to run the canteen, Astral has given the canteen service to a Canteen Service Provider and agreed to pay fix sum, per plate amount as per agreement. 2. Astr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant and paid to the Canteen service provider by company at Factory. 2. Whether GST is applicable on the amount representing the employee s portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider by company at HO. 3. If GST is applicable then, whether input tax credit (ITC) available charged by service provider on canteen facility provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of applicant (iii) In the instant case, on going through the application, it appears that the canteen facility is provided to the employees, by the canteen service provider, at the premises of the applicant, using all the capital goods and other basic facilities of the applicant. The cost of the canteen service is borne by the applicant as well as end users, i.e. the employees, who ..... X X X X Extracts X X X X X X X X Extracts X X X X
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