2010 (4) TMI 180

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..... bit notes contain all the requisite particulars for the purpose of availing credit. The appeal is thus allowed by way of remand. - ST/74/2009 - - - Dated:- 21-4-2010 - Hon'ble Ms. JYOTI BALASUNDARAM, VICE PRESIDENT Appearance: Smt. Maithili, Adv., for the appellant Shri C. Rangaraju, SDR, for the respondent CORAM: Ms. JYOTI BALASUNDARAM, VICE PRESIDENT In this case cred .....

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..... sessees. However, since the authorities below have not recorded a categoric finding accepting the assessee's submission that the debit notes contain all the necessary particulars, I set aside the impugned order and remit the case to the adjudicating authority to examine whether the debit notes contain all the requisite particulars for the purpose of availing credit. He shall pass fresh orders aft .....

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