TMI Blog2015 (5) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... nd claim filed by the appellant for refund of accumulated credit during the period from April 2012 to June 2012 has been rejected on the ground that some of the services on which the refund claimed are common services and should have been distributed between the E.O.U. and STPI following the concept of 'input service distributor'. It has been held that some of the services are exclusively used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 18.9.2014 in the case of M/s Apotex Research (P) Ltd. & Ors. - ST/00100/2008 ST/00563/2008 and he submitted that the matter may be remanded to the original authority for deciding the nexus issue in respect of each input service in accordance with the Interim Order as well as different decisions cited therein and relied upon. Accordingly, the impugned order, taking a view that the appellant shou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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