Held - The ITC in respect of the accommodation facility provided by the applicant is not blocked under section 17(5), ibid. We find that the Assistant Commissioner, Sales Tax, Unit 11, Ahmedabad, vide his letter has submitted that the ITC is blocked in terms of section 17(5)(b)(i), except when it is provided under statutory obligations. We do not agree with this since [a] the services do not find a specific mention.....

Held: Section 17(5)(b) of the CGST Act generally disallows ITC on goods and services used for food and beverages. However, the proviso to this Section states that "input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force". Vide Circular No. 172/04/20.....

Held:  As per Section 17(5) of the CGST Act, ITC on food and beverages, outdoor catering, etc. is not available. However, it is seen that a proviso after subclause (iii) of clause (b) of sub- section (5) of section 17 of the CGST Act is provided to clarify that the ITC in respect of such goods or services or both would be eligible where it is obligatory for an employer to provide the same to its.....

Held: As per Section 17(5)(b) of the CGST Act, ITC on food and beverages, outdoor catering, etc. is not available. However, it is seen that a proviso after sub-clause (ii) of clause (b) of sub- section (5) of section 17 of the CGST Act is provided to clarify that the ITC in respect of such goods or services or both would be eligible where it is obligatory for an employer to provide the same to i.....

Held: As per Section 17(5)(b) of the CGST Act, ITC on food and beverages, outdoor catering, etc. is not available. However, it is seen that a proviso after sub-clause (ii) of clause (b) of sub- section (5) of section 17 of the CGST Act is provided to clarify that the ITC in respect of such goods or services or both would be eligible where it is obligatory for an employer to provide the same to its employees under a.....

Held: As per Section 17(5)(b) of the CGST Act, ITC on food and beverages, outdoor catering, etc. is not available. However, it is seen that a proviso after sub-clause (ii) of clause (b) of sub- section (5) of section 17 of the CGST Act is provided to clarify that the ITC in respect of such goods or services or both would be eligible where it is obligatory for an employer to provide the same to i.....