2015 (9) TMI 832

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..... 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. - Appeal No.ST/76/2012-DB - Order No. A/10309 / 2015 - Dated:- 8-4-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant: Shri Akhil See .....

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..... them. 2. 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. The learned Advocate submits that in this case, M/s Adani Energy Ltd changed the ownership in favour of the present Appellant M/s Adani Gas L .....

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