ITC available on canteen facility provided to direct employees working in factory

In re Tata Motors Limited (GST AAAR Gujarat) Whether input tax credit (ITC) available to applicant on GST charged by service provider on canteen facility provided to employees working in factory? 2. If ITC is available as per question no. (1) above, whether it will be restricted to the extent of cost borne by the Applicant (employer)? (i) Input Tax Credit (ITC) will be available to the appellant on GST charged by the service provider in respect of canteen facility provided to its direct employees working in their factory, in view of the provisions of Section 17(5)(b) as amended effective from ...