Dish TV India wins CENVAT credit appeal in Bombay High Court

Dish TV India Limited has received a favorable order from the Bombay High Court (Aurangabad Bench) dated November 28, 2025, dismissing an appeal filed by the commissioner of Central GST and Central Excise, Aurangabad. The appeal challenged an earlier ruling by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, which had sided with Dish TV India regarding the availment of CENVAT credit. The High Court concluded that no substantial question of law arose in the matter, thereby setting aside the appeal.

The dispute originated from the Service Tax Department's proposal to disallow and recover CENVAT credit availed by Dish TV India on Smart Cards supplied to Set Top Box manufacturers between January 2014 and June 2017. This claim, based on alleged contravention of Rule 3(5) of the CENVAT Credit Rules, 2004, and Section 73(1) of the Finance Act, 1994, had initially been upheld by the commissioner CGST & C.Ex., Aurangabad, on July 4, 2019.

However, Dish TV India successfully appealed this decision to CESTAT, Mumbai, which ruled in its favor on February 25, 2025. With the latest High Court dismissal, the company confirms there are no financial implications resulting from this litigation, as the appeal has been set aside.