Dish TV faces high court appeal over CENVAT credit dispute

Dish TV India Limited announced on October 7, 2025, that the commissioner of central GST and central excise, Aurangabad, has filed an appeal with the High Court of Bombay (Aurangabad Bench). This appeal challenges a February 25, 2025, order from the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, which had ruled in favor of Dish TV concerning the availment of CENVAT credit.

The dispute stems from the tax department's claim that Dish TV incorrectly availed CENVAT credit on Smart Cards supplied to set top box manufacturers between January 2014 and June 2017, alleging non-compliance with CENVAT Credit Rules. The initial demand, upheld by the commissioner CGST & C.Ex., Aurangabad, in July 2019, was subsequently overturned by CESTAT.

The aggregate amount of litigation involved is approximately INR 42.19 Cr, coupled with an equivalent penalty under Section 78 of the Finance Act and applicable interest under Section 75 of the Finance Act, 1995. The company was informed of the appeal filing on the same day as the announcement.