TaxTMI 
TaxTMI 
2026 (1) TMI 51
X X X X Extracts X X X X
X X X X Extracts X X X X
....ho appears suo moto. 2. The present Appeal arises out of the Judgment and final order No. FO/ST/A/85261/2025-ST[DB], dated 25th February 2025, passed by Customs, Excise and Service Tax Appellate Tribunal, Mumbai, in Service Tax Appeal No. 87927 of 2019, which was arising out of order in Original No. 04/ST/COMMR/2019-20, dated 4th July 2019, passed by the Commissioner of Central GST and Central Excise, Aurangabad. 3. Learned Advocate appearing for the appellant has given the brief statement of facts that M/s. Dish TV India Limited (formerly known as M/s. Videocon D2H Limited) was providing broadcasting services to their customers. The assessee for rendering broadcasting services and for completing the Conditional Access System (CAS), p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....along with interest and penalty. The show cause notice was adjudicated vide order in Original (OID) No. 4/ST/COMMR/2019-20 dated 4th July 2019 and the assess was directed to pay the aforesaid amount along with interest and penalty. Thereafter the assessee preferred an appeal to the appellate tribunal which allowed the appeal and quashed the show cause notice. Against the said decision, the present Appeal has been filed. 4. Learned Advocate appearing for the appellant department has vehemently submitted that the activity of pairing and testing of smart cards and subsequent assembling of the Set Top Boxes, does not fall within the term 'job work'. The assessee has not maintained the job work register. There was also no record kept at consi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the time of visit and investigation. The movement of smart cards was without job work challans. When all these important aspects have not been considered, substantial questions of law are arising and therefore, the Appeal needs to be admitted. The proposed substantial questions of law involved are thus:- "1) Whether the Hon'ble Tribunal is correct in allowing the retention of the Cenvat credit of 'smart cards' to the respondent, when such inputs are cleared 'as such' to the premises of STB manufacturer i.e. M/s. Trend Electronics Ltd.? 2) Whether the Cenvat credit availed on 'smart cards' is required to be reversed under Rule 3(5) of the Cenvat Credit Rules of 2004, or, there is no requirement of any such reversal, in ter....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Boxes get completed only when the bar code of the smart card matches with the bar code of Set Top Box, which is essential in providing access to DTH services under the conditional access system. The adjudicating authority has not considered the entire process but had considered only the part of it. 6. We find much substance in the submissions made on behalf of the respondent. Elaborate reasonings are given. Herein this Appeal we are required to see whether any substantial question of law has been made out. Taking assessment of the facts is to a limited extent in order to arrive at the conclusion that any substantial question of law has been shown. Now, the appellant say that above three substantial questions of law are involved in the m....