Held - The applicant has sought ruling is whether Input Tax Credit of GST charged by the CSP would be eligible for availment by the applicant.

We hold that Input Tax Credit will be available to the appellant in respect of food and beverages as canteen facility is obligatorily to be provided under the Factories Act, 1948, read with Gujarat Factories Rules, 1963 and Gujarat Shops and Establishment (Regulation of Employment and Condition of.....

Held - The next question on which the applicant has sought ruling is whether Input Tax Credit of GST charged by the CSP for the canteen services for its employees where the canteen facility is mandatory in terms of Section 46 of the Factories Act, 1948 read with Gujarat Factories Rules, 1963.

We hold that Input Tax Credit will be available to the appellant in respect of food and beverages as canteen facility is obligatorily to be provide.....

Held - In this regard we rely upon the judgment of Hon'ble High Court of Bombay in the case of Commissioner of Central Excise, Nagpu Versus Ultratech Cement Ltd., [2010 (260) E.L.T. 369 (Bom.)l wherein it was held that "Once the service tax is borne by the ultimate consumer of the service, namely the worker, the manufacturer cannot take credit of that part of the service tax which is borne by the consumer. " The judgement was in context as to .....

Held - The applicant contended that the canteen facility is provided out of mandate laid down under the Factories Act 1948 and to comply with the said statutory requirement; the GST paid on manpower supply services, that are used for providing canteen facility should be allowed as credit of the same is not restricted under Section 17(5) of the CGST Act, 2017 and there is no restriction on availment or any requirement of reversal of said ITC.