2015 (12) TMI 216

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..... en able to show nexus and therefore refund is admissible. - As regards the refund claim prior to 14-3-2006 when the Notification was issued under Rule 5 of CENVAT Credit Rules, 2004 for sanction of refund of input services, the issue is covered by a decision in the Interim Order [2015 (3) TMI 346 - CESTAT BANGALORE]. In view of the above, we find that the appellant is eligible for refund - Decided .....

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..... hence refund is not admissible. In the Interim Order No. 79 to 152/2014, dated 18-9-2014 we have already taken a view that the refund claim cannot be rejected on the ground that finished service is exempt. 3. The claim has been rejected on the ground that following services have no nexus with the output services. (1) Clearing and forwarding agents service (2) Commercial training .....

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