https://www.taxtmi.com/caselaws?id=442541 AAR AP ruled that a company with 500-1000 workers was eligible for ITC on GST charged by canteen vendors. The authority determined that since the Factories Act and AP Factories Rules mandatorily require establishments with over 250 workers to provide canteen facilities, the ITC restriction under blocked credit provisions does not apply. The mandatory nature of canteen maintenance for compliance with factory regulations allows the applicant to claim ITC on vendor invoices for food services provided to employees. en-us Mon, 29 May 2023 00:00:00 +0530 Mon, 21 Apr 2025 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442541 AAR AP ruled that a company with 500-1000 workers was eligible for ITC on GST charged by canteen vendors. The authority determined that since the Factories Act and AP Factories Rules mandatorily require establishments with over 250 workers to provide canteen facilities, the ITC restriction under blocked credit provisions does not apply. The mandatory nature of canteen maintenance for compliance with factory regulations allows the applicant to claim ITC on vendor invoices for food services provided to employees. Case-Laws GST Mon, 29 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442541