GST ITC Eligibility: Service Provider Cannot Claim ITC on Employee Reimbursement for Bus Hire Over 13 Seats.

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....Input Tax Credit - GST charged by service provider on hiring of bus, having seating capacity of more than thirteen person for transportation of employees to & from workplace - although the assessee is entitled for input service credit for the manufacturing of final product but the amount reimbursed by the employees by way of contribution is not entitled for input tax credit. - AAR....