PRINCIPAL COMMISSIONER CGST DELHI SOUTH COMMISSIONERATE vs M/S BUREAU OF ENERGY EFFICIENCY

Judgment text excerpt

$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 26th February, 2026 + SERTA 3/2026 PRINCIPAL COMMISSIONER CGST DELHI, SOUTH COMMISSIONERATE 2ND & 3RD FLOOR, EIL ANNEXE BUILDING, BHIKAJI CAMA PLACE, NEW DELHI-110066. .....APPELLANT Through: Mr. Atul Tripathi, Senior Standing Counsel with Mr.Akshay Sagar, Mr. Gaurav Mani Tripathi, Mr.Shubham Mishra & Mr. Madhav Anand, Advocates. versus M/S BUREAU OF ENERGY EFFICIENCY 4TH FLOOR, SEWA BHAWAN, R.K. PURAM, NEW DELHI-110066. .....RESPONDENT Through: Mr. Preetam Singh, Advocate. CORAM: HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT (ORAL) NITIN WASUDEO SAMBRE, J. CM APPL. 4853/2026 (exemption) 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. Signature Not Verified Signed By:AKASH YADAV SERTA 3/2026 Page 1 of 5 Signing Date:27.02.2026 15:56:12 SERTA 3/2026 3. This appeal is filed under Section 35G of the Central Excise Act, 1944. read with Section 83 of the Finance Act, 1994, by the Revenue. The challenge in the appeal is to the order dated 16th September, 2025, passed in Final Order No.51323/2025 in Service Tax Appeal no. 50359/2025, passed by the CESTAT. 4. By the impugned order, the CESTAT has recorded the findings that the respondent is not liable to pay service tax on fee charged under the heads “Standard & Labelling (Registration and Labelling Fee)” and “Processing Fee,” as such services were sought to be categorised under “Technical Inspection and Certification Service”. 5. The Tribunal was of the view that the issues raised before it are covered by the findings recorded by the Tribunal for an earlier period involved in 2008-09 to 2012-13 and 2013-14, vide final orders dated 27th February, 2018 and 24th November, 2022. The Trib