2015 (2) TMI 1080

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..... ction 11B is applicable and refund would be admissible only in respect of claims attributable to services on which tax was paid after 12.6.2006. Both sides agree that all the issues have been dealt with in Interim Order No.79-152/2014 dated 29.8.2014 passed by 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 au .....

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..... nal product manufactured and the input services. Further, in respect of certain services, the Commissioner (A) has allowed the refund claim and Revenue is in appeal on the ground that Commissioner (A) should not have allowed the claim in the absence of nexus between the final products and the services. The services on which refund was allowed are consultancy services and management services. In th .....

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..... upra. Therefore the impugned order is set aside and the matter is remanded to the original authority, who shall proceed to examine the refund claims in the light of observations of this Tribunal in the decision cited hereinabove. Since many of the refund claims relates to the amount paid in 2006, the original authority is directed to ensure that the issue is decided within three months from the da .....

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