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2015 (9) TMI 832 - AT - Service TaxCENVAT Credit - transfer of credit on de-merger of company - Held that:- By letter dt.18.02.2011, the Appellant requested to allow Service Tax credit under Input Service Distributor in the name of M/s Adani Gas Ltd; in view of de-merger of city gas distributor business from M/s Adani Energy Ltd to M/s Adani Gas Ltd. - it is a factual dispute and as the Commissioner (Appeals) remanded the matter, the Adjudicating authority should have also examined the facts in Para 6 of the impugned order - Appeal disposed of.
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