Whether ITC is available on canteen services provided to employees
Last updated: 14 January 2023
Court :
Gujarat AAAR
Brief :
The credit will not available to the extent the same is embedded in the cost of food recovered from such employees. The AAAR relied on the judgment of the Hon'ble Bombay High Court in the case of CCE Vs Ultratech Cement [2010 (260) ELT 369 (Bom)].
Citation :
Tata Motors Ltd. [2022 (12) TMI 1363
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FCS Deepak Pratap Singh
Published in GST
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