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TMI Blog2011 (11) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... customers, he places orders. Therefore, it is definitely an activity relatable to manufacture. Further, the correspondence from factory to Head Office is also relatable to manufacture and clearance. Mumbai High Court in case of Coca Cola India Pvt.Ltd (2009 (8) TMI 50 - BOMBAY HIGH COURT) have taken a view that the credit of Service Tax in respect of input services relatable to manufacture is adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by the previous decisions. Accordingly, the requirement of pre-deposit is waived and appeal itself is taken for consideration. 3. The Commissioner (Appeals) in his impugned order has confirmed the demand and penalty on the ground that the delay of 23 days cannot be condoned and the courier services does not have any nexus with the manufacture and clearance of the goods manufactured b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would deliberately avoid filing the appeal and risk rejection of the same because of delay. I find that the delay was only 23 days and medical certificate is available in the papers submitted in memorandum of appeal. Taking note of the fact that a copy of medical certificate has been produced, I am unable to understand the order rejecting the appeal on the ground of delay without going to merits. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia Pvt.Ltd. 2009 (242) ELT 168 is not applicable to the facts of the case, even though while summarizing the submissions, it was mentioned that the appellant had relied upon the decision of Coca Cola India Pvt.Ltd (supra). Further, this Tribunal in the case of CCE Guntur Vs CCL Products (India) Ltd. 2009 (16) STR 305 (Tri-Bang), has also taken the view that Service Tax credit on courier service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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