Service tax on canteen service in company campus

A company have a canteen in his campus. Canteen is run by a Contractor. Contractor submit bill month wise along with list of Employee who takes lunch or dinner there. Half amount of Bill, company deduct from Employee's salary and rest is beard by company.

My question is: Is this service taxable. And if Yes what will be % of abatement.

And if Service tax is paid by the company, can company avail CENVAT Credit of this amount.