Employee Bus service

We are manufacturer and having 500 employee in our plant. Company has provided bus facility to employee from there destination to plant and back to there destination. In this relation company has been paid full paments to service provider of bus.Further company has deducted some subsidies amount to all using of bus facility of employee in monthly salary. our query is (1) in case service provider bill against which service provider is charged GST Tax, will eligible for ITC or not? 2. As per deduction by employer some subsidy amounts in every month from the employee, then will it treated for payments of GST or not.? 3. If assumed that employer the liability of payments will on employer on deducted amounts, then will it for eligible for ITC or not? please clarify with reference to GST Act/Rule