Input tax credit availment

Acording to section 17(5) (b)i input tac credit in respect of food and beverages shall not be available

but input tax credit in respect of such goods and service or both shall be available where it obligatory for an employer to provide the same to its employees under any law for the time being in force

We are a company and providing bus (Cab) Service to our employee (Permant & off role) to come and go to office and home. So then in this case can we availed input Gst credit in GStR 3B. Whether Travel agent is charging Gst on his bills.