Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Service Tax Credit Allowed On Smart Card Job Work: Bombay HC
Update / Judgement Date
21 Dec 2025
Source
Author
Sakshi Bhardwaj — WCP Legal Desk
Reading Time
1 min read
Excise, VAT & Custom
The Bombay High Court held that pairing and testing of smart cards for set-top boxes qualifies as job work, thereby allowing service tax credit. The Court analysed the nature of the activity and concluded that it does not amount to independent service but forms part of manufacturing support. The ruling provides clarity to telecom and electronics industries on indirect tax treatment of ancillary processes and reinforces consistency in credit eligibility under service tax law.
