The company cafeteria was once a staple of American business. They usually were not free, but were below cost. It was just easier and cheaper for everybody than getting everybody out of the building and back.

I used to work for a subsidiary of an auto company, and I got a new company car every year. But those cars were used partly as test vehicles; they were maintained at the company garage by company employees, so they had a benchmark on maintenance problems. The company could make a tax case for that not being income. This only works if your employees are using your own product.