Really? How to include the a cell reference in a link formula?

Hi,
Boy, i have tried everything. I just can't seem to get it. It seems like it should be so easy.


=+'[2014-05_Stats_Downloads_Linked.xlsx]"'"&B1&"'!"&"$C$2"

this is as far as i got. it does not work.

two files:

1.) 2014-05_Stats_Downloads_Linked.xls 2.) Model.xls

Sheet1 is titled - "Commercial" Here i enter the above formula in any cell (not important for this example)
Sheet2 is titled - "Retail" Here i am trying to pull the cell reference in this formula from the 2014-05... file by using the text in cell B1 which in
this case is "Commercial".....thus the link goes to the Commerical sheet in this 2014-05....file and pulls the data from
the C2 cell. I have attached two simple excel files but no luck....can you help?