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.

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 fo.....

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 Ultrate.....

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 s.....

Held - With regard to the eligibility of ITC on the GST paid by the applicant on the services of canteen services by the canteen service provider, .....

Held - We find that the proviso of Section 17 (5)(b) stipulates that ITC shall be available on the GST paid where it is obligatory to provide a ben.....