Principal Commissioner Cgst Delhi ... vs M/S Bureau Of Energy Efficiency

ik-157287861 Delhi High Court 26 February 2026 • 5 min read

Judges (2)

Ajay Digpaul Coram Nitin Wasudeo Sambre Delivered

Counsel (6)

Akshay Sagar Counsel Appellant Atul Tripathi Counsel Appellant Gaurav Mani Tripathi Counsel Appellant Madhav Anand Counsel Appellant Preetam Singh Counsel Respondent Shubham Mishra Counsel Appellant

Parties (2)

Bureau of Energy Efficiency Respondent Principal Commissioner CGST Delhi South Commissionerate Appellant

Case Significance

Principal Commissioner Cgst Delhi ... vs M/S Bureau Of Energy Efficiency is a Delhi High Court decision dated February 26, 2026 (citation: ik-157287861). The Revenue appealed a CESTAT order holding that the Bureau of Energy Efficiency was not liable to pay service tax on fees charged for Standard & Labelling registration and processing. The Delhi High Court disposed of the appeal, upholding the preliminary objection that the appeal under Section 35G of the Central Excise Act was not maintainable and the only remedy lay in an appeal to the Supreme Court under Section 35L. The bench comprised Justices Ajay Digpaul and Nitin Wasudeo Sambre. The judgment was delivered by Justice Nitin Wasudeo Sambre. Counsel appearing: Akshay Sagar (counsel for appellant), Atul Tripathi (counsel for appellant), Gaurav Mani Tripathi (counsel for appellant), Madhav Anand (counsel for appellant), Preetam Singh (counsel for respondent), Shubham Mishra (counsel for appellant).

Summary

The Revenue appealed a CESTAT order holding that the Bureau of Energy Efficiency was not liable to pay service tax on fees charged for Standard & Labelling registration and processing. The Delhi High Court disposed of the appeal, upholding the preliminary objection that the appeal under Section 35G of the Central Excise Act was not maintainable and the only remedy lay in an appeal to the Supreme Court under Section 35L.

What was the outcome of Principal Commissioner Cgst Delhi ... vs M/S Bureau Of Energy Efficiency?

The Revenue appealed a CESTAT order holding that the Bureau of Energy Efficiency was not liable to pay service tax on fees charged for Standard & Labelling registration and processing. The Delhi High ...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-157287861)