2010 (6) TMI 297

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..... ot one of the documents specified for the purpose of availment of credit. However, Tribunal in its earlier order in assessee's own case held that debit note can be considered as valid documents for extending credit and case was remanded to adjudicating authority to examining whether debit notes contain all requisite particulars for purpose of availing credit. Held that - impugned order in the inst .....

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..... ase stands remanded to the adjudicating authority to examine whether debit notes contain all the requisite particulars for the purpose of availing credit, namely as to whether service tax has been paid, holding that the debit note can be considered as valid document for the purpose of extending credit in the light of earlier order of the Tribunal. Following the ratio of the above order, in the ass .....

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