Scope and applicability of section 153A

   
Scope and applicability of section 153A

The intention of section 153A is not to disturb matters that have reached finality between the parties. It is true that the provisions of section 153A apply notwithstanding anything contained in sections 147 and 148. But, that is only for the purpose of initiating proceedings for assessment under section 153A. It does not mean that matters that have already been decided between the parties and had reached finality can be disturbed and brought back to assessment. — Vide ACIT v. Uttara S. Shorewala (2011) 42(II) ITCL 241 (Mum-Trib)


SERVICE TAX

Cenvat credit — Service tax paid on outward transportation from factory to customer`s premises— No evidence that sale is on FOR destination basis

No evidence was produced by the assessee that the sale was on FOR destination basis and excise duty was paid on the price which includes freight charges for transportation from the factory to the customer`s premises. When the assessee had paid excise duty on the price at factory gate and transportation from the factory gate to the customer`s premises is not part of the assessable value of the goods for payment of excise duty, for the purpose of Cenvat credit, the transportation from the factory gate to the customers premises cannot be treated as input service ― CCE v. Radix Impex P. Ltd. (CESTAT-Del) Final Order NO. 312/2011-SM(BR) (PB), dated 3-5-2011.