Eligibility to avail itc on catering service recieved

if the Outdoor catering services are used for providing same category of service, credit can be taken.

the company iam speaking are in to Provding online advertisement space to advertisers ( Similar to Google ).

their business is not rendering catering services. So, they cannot avail right?

If they are recovering amount from their employees and paying tax at 18% on such supply of food. Then they can take credit. But the company may be not paying any output tax on supply of such food. Hence, ideally they will not be able to take credit.

(Company need not be fully enaged in supply of outdoor catering serivices)