Smart-Card Pairing & Testing for Set-Top Boxes Is Job Work: Bombay HC Allows Cenvat Credit

Commissioner of Central GST and Central Excise Vs Dish TV India Limited (Bombay High Court) The Bombay High Court dismissed an appeal filed by the tax department against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which had set aside a service tax demand raised on account of alleged wrongful availment of Cenvat Credit on imported smart cards. The assessee, engaged in providing broadcasting services, imported smart cards and availed Cenvat Credit on the countervailing duty paid. These smart cards were sent free of cost to a set-top box (STB) manufacturer for pair...