Thank for your clear answer. I want to know why I have to consider both methylation level (from C and subsequent G) for the analysis. Let's say I want look at the methylation level inside the promoter of a gene, since genes are defined in the strand specific does it not make sense to take only Cs (from all CpGs) from the promoter. Similarly, if the gene is present in negative strand one has to take Gs methylation level which is actually Cs from negative strand.
I am assuming to take both (Cs and subsequent Gs) methylation if I am looking at the methylation level present inside a peak (eg H3K9ac). Because these peaks has modified histones wrapped with both the stands of DNA and hence presence/occupancy of these peaks are affected by both strands.
Only C of the top strand because (as you correctly say) the G is the cytosine of the complementary strand.
Thanks for the reply. @ATpoint