If you divide both sides of the first inequality by $\cos \theta$, you obtain:
$$\frac {\sin \theta - \cos \theta} {\cos \theta} = \tan \theta - 1$$
$$\frac {\mu (\cos \theta + \sin \theta)} {\cos \theta} = \mu ( 1 + \tan \theta)$$
So, assuming $\cos \theta > 0$, from the first inequality you obtain:
$$\tan \theta - 1 \le \mu (1 + \tan \theta) \quad\implies\quad (1 - \mu) \tan \theta \le 1 + \mu$$
Then, assuming $1 - \mu > 0$, you obtain:
$$\tan \theta \le \frac {1 + \mu} {1 - \mu}$$
If $\cos \theta < 0$, then by dividing both sides of the first inequality by $\cos \theta$, you must flip the sign. Therefore, the final inequality will be true provided that $1 - \mu < 0$ holds instead.