$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 26^th February, 2026 + SERTA 3/2026 PRINCIPAL COMMISSIONER CGST DELHI, SOUTH COMMISSIONERATE

2^ND & 3^RD 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.

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 16^th 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 ser