2015 (2) TMI 1080

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....r : B.S.V.MURTHY Refund claims filed by the appellants for Rs. 5.25 lakhs have been rejected. The refund claims have been filed under Rule 5 of CENVAT Credit Rules, 2004. 2. In respect of certain services, claims have been rejected on the ground that there is no nexus between the final product manufactured and the input services. Further, in respect of certain services, the Commissioner (A) has ....

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....y this Tribunal in the case of Apotex Research Pvt. Ltd. & Ors. vs. CCE and also agreed that the matter has to be remanded to the original authority to examine the refund claim and calculate the admissible amount and pay the same in the light of the decision of the Tribunal rendered supra. Therefore the impugned order is set aside and the matter is remanded to the original authority, who shall pro....