About Canteen Recovery

If employer recover from employee a nominal amount from his salary for providing food for his employment. Employer received the service from outwar caterers for providing food for his employees and employer pay GST against this service and same is not availed ITC. Is employer is required to pay GST as per recent AAR...if required to pay GST what will be basis of AV i.e. on GST recovery or outward caterers value.