Dish TV India Limited has received a favourable order from the Hon’ble High Court of Bombay (Aurangabad Bench) dated November 28, 2025. This order sets aside the appeal filed by the Commissioner of Central GST and Central Excise, Aurangabad, concerning the availment of CENVAT Credit by the company. The dispute originated from the Service Tax Department's proposal to disallow and recover CENVAT Credit on Smart Cards for the period January 2014 to June 2017. Despite an initial order in favour of the demand by the Commissioner CGST & C.Ex., Aurangabad, the company appealed to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, which ruled in favour of Dish TV India. Subsequently, the Commissioner of Central GST and Central Excise, Aurangabad, filed an appeal before the High Court of Bombay. However, the High Court has now dismissed this appeal, observing that no substantial question of law arose. The company was informed of this favourable order on December 18, 2025. As the appeal has been dismissed, there are no current financial implications for the company.