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TMI Blog2017 (3) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... etting up of Large Tax Payers Units (LTU) in major cities to give single window service to large tax payers with reference to Central Excise, Service Tax and income tax matters. In pursuant to the said policy, the industry was asked to give their option to join the LTU at New Delhi in 2006. However, the LTU at New Delhi become operational only in June 2008. On 11.06.2008 the Chief Commissioner LTU, New Delhi accepted the appellant in the LTU jurisdiction. In the meantime, the appellant started another manufacturing unit at Pune in January 2007. Since no LTU was operational at that time and their option to join LTU was yet to fruitify they have taken separate registration for the said of Pune Unit from the local Jurisdictional Office of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their initial consent was agreed upon by the Chief Commissioner LTU, it necessarily follows that all the units come under the legal jurisdiction of LTU, New Delhi. The Ld. Counsel further relied on the Circular dated 05.10.2006 issued by the CBEC explaining the scope and background of setting up of LTU. The said circular specifically stipulates that once the tax payer acquires a status of LTU, the tax matters in respect of all his manufacturing units throughout the country stands transferred to LTU. Further, it is submitted that the LTU concept is a facilitating step any procedural lapse, if at all, cannot be the ground for denial of legitimately available credit for utilization by the appellant. Reliance was placed on the decision of Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the credit from Pune Unit using the facility available to LTU assessee. We note that though the revised consent was filed by the appellant on 26.11.2008, the department did not provide any reply or accept the said consent till September, 2009. We note the Circular dated 05.10.2006 states that generally such consent are accepted within one week. In any case, it is clear from the overall scheme mentioned in the circular that upon enrolling as a assessee in LTU, all the units of the assessee will fall under Jurisdiction of LTU. The non-mentioning of Pune Unit in the original consent letter is due to the fact that at that time the unit was not in existence. Later the same was added, intimation was given to the officers of LTU, the credit was tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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