2018.
M/s.Kerala Communicators Cable Ltd.
depreciation on Set Top Boxes (STB) at the rate of 80%
instead of 15% granted by the Assessing ... from supporting the
order of CIT(A) in granting depreciation on Set Top Boxes
(STB) @ 80%, the assessee has also raised an alternative
contention that
challenge are concerned it is resting on
the number of set top boxes recorded in the register of the
petitioner. The assessment orders indicate that ... details of
the set top boxes recorded in the register of the petitioner, which
has been treated as a subscribed connection for the purpose
Writ of Mandamus directing the respondents to
issue 4 TACTV set-top boxes by considering the petitioner's
representation dated 12.07.2019 within a time ... Mandamus
directing the respondents to issue 4 TACTV set-top boxes by considering
the petitioner's representation dated 12.07.2019 within a time
stipulated
that the appellants namely, M/s.
Tata Sky Limited, imported Set Top Boxes. They filed
Bills-of-Entry and paid CVD on the basis ... Mumbai) to argue that on a similar set of facts when
the Set Top Boxes are not sold, the Tribunal had held that
the demand
more fully set out in the Schedule of list hereunder through cable,
cable TV, Cable TV Channel, Set TV Channel, Set Top Box, etc.
throughout ... set out in the
Schedule of list appended to the plaint through cable, cable TV,
Cable TV Channel, Set TV Channel, Set Top Box
reversal of the Cenvat credit on CPEs such as set-
top box, cables, antenna etc. which were installed at the
consumer/subscribers premises and such ... been demanded from the
appellant on the capital goods namely set-top boxes etc. which
are lost in transit or lost in the distributors premises
assessee was providing the Customer Premises Equipment (CPE)
which consists of set top box, dish antenna LNB and cable to the
consumers ... basis. On the date of conversion of the
scheme, 2,834 set top boxes alongwith accessories were lying with the
distributors and since with
free to deal with Respondent
No.1's stock of set top boxes in the usual course of business. As
far as prayer clause ... pertaining to purchase, sales and collection of digital hardware
and set top boxes within 30 days. According to Mr. Doctor this
was all that could
generally deals
with Cable Operators. He submitted, against the de-coder/set-top
boxes provided to the Cable Operators, the assessee keeps deposit
which ... refunded on receipt of set-top boxes. He submitted, out of
the amount of ` 19 crore of deposits received from Cable Operators,
the Assessing Officer
Conditional Access
System (CAS) was introduced, which necessitated installation of Set Top
Boxes for viewing pay channels. In 2011, the Digital Addressable System ... introduced which made installation of Set Top Boxes
mandatory for viewing all TV Channels including free to air channels.
According to the petitioner, though
