https://www.taxtmi.com/caselaws?id=432246 Input tax credit on GST paid for a mandatory factory canteen is available under the proviso to blocked-credit provisions where the employer is legally required to provide the facility under the Factories Act, 1948. The canteen obligation under Section 46 brought the service within the statutory exception, and the credit was therefore admissible for direct employees. However, the credit is confined to the employer's own cost: any portion recovered from employees is not eligible because the tax burden on that part is borne by employees, not the employer. The advance ruling was modified accordingly, allowing proportionate credit only to the extent of the employer's contribution. en-us Thu, 22 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432246 Input tax credit on GST paid for a mandatory factory canteen is available under the proviso to blocked-credit provisions where the employer is legally required to provide the facility under the Factories Act, 1948. The canteen obligation under Section 46 brought the service within the statutory exception, and the credit was therefore admissible for direct employees. However, the credit is confined to the employer's own cost: any portion recovered from employees is not eligible because the tax burden on that part is borne by employees, not the employer. The advance ruling was modified accordingly, allowing proportionate credit only to the extent of the employer's contribution. Case-Laws GST Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432246