2008 (1) TMI 201

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..... ers & light fittings are equipments/accessories required by a hotel industry for rendering services – impugned items figure in the list of annexure of notifications, hence would qualify for the benefit of Notification as capital goods - C/37/2001 - 69/2008 - Dated:- 28-1-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per P.G. Chacko, Member (J)]. - This appeal .....

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..... chinery, equipment and accessories required for — (a)……….. (b)……… (c) rendering services (vide Explanation to the Notification) In respect of the other Notification, "capital goods" means any plant, machinery, equipment and accessories required for — (a)…………. (b)………… (c) in the case of hotel industry and tourism industry, plant, machinery, equipment and accessories required for rende .....

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..... e must hold the same view inasmuch as chandeliers and light fittings are equipments/accessories required by a hotel industry for rendering services vide Explanation to the Notification. Again, the Revenue has no case that assessee did not fulfil other obligations under the EPCG scheme. 2 . In the result, the impugned order is set aside and this appeal is allowed. (Operative portion of the ord .....

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