https://www.taxtmi.com/caselaws?id=293054 The company was deemed ineligible to claim Input Tax Credit (ITC) on GST for canteen services provided to employees. Distribution of coupons among employees was ruled to attract tax liability. The fair market value of coupons was determined to be part of the taxable value of the caterer's services. Additionally, the company was not allowed to claim ITC on business promotion expenses. The ruling was made accordingly. en-us Tue, 04 Feb 2020 00:00:00 +0530 Thu, 05 Aug 2021 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293054 The company was deemed ineligible to claim Input Tax Credit (ITC) on GST for canteen services provided to employees. Distribution of coupons among employees was ruled to attract tax liability. The fair market value of coupons was determined to be part of the taxable value of the caterer's services. Additionally, the company was not allowed to claim ITC on business promotion expenses. The ruling was made accordingly. Case-Laws GST Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293054