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2015 (9) TMI 832 - CESTAT AHMEDABAD

2015 (9) TMI 832 - CESTAT AHMEDABAD - TMI - CENVAT 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 .....

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e main contention of the learned Advocate on behalf of the Appellant is that the observation in Para 6 of the impugned order is not correct which is reproduced below:- 6. I find that the Appellants have not declared any details regarding CENVAT Credit taken and utilized in their ST-3 returns during the period in dispute. This is a major condition laid down under CENVAT Credit Rules, 2004. Hence, the Appellants have rightly been disallowed CENVAT Credit of Service Tax as requested by them. 2. By .....

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