https://www.taxtmi.com/caselaws?id=768307 Input tax credit is admissible on GST charged by a canteen service provider where the employer is legally required to maintain a canteen, because the proviso to the blocked-credit provision for food and beverages applies to inward supplies mandated by law. The statutory canteen obligation under the Factories Act and the Gujarat Factories Rules brings the supply within that exception. The credit is available only to the extent of the employer's own cost, and it does not extend to the portion recovered from employees. en-us Fri, 21 Mar 2025 00:00:00 +0530 Fri, 06 Jun 2025 09:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768307 Input tax credit is admissible on GST charged by a canteen service provider where the employer is legally required to maintain a canteen, because the proviso to the blocked-credit provision for food and beverages applies to inward supplies mandated by law. The statutory canteen obligation under the Factories Act and the Gujarat Factories Rules brings the supply within that exception. The credit is available only to the extent of the employer's own cost, and it does not extend to the portion recovered from employees. Case-Laws GST Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768307