TaxTMI 
TaxTMI 
Can Assessee avail Service Tax Refund of Input Service (RCM) Challan paid during the Service Tax Audit on the basis of Audit finding. Please quote relevant case laws, if available. Thanks
Service Tax Refund
11 Apr 2018 
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Service tax refund: recipients under reverse charge may claim refunds for deposits paid without authority.
Refunds for tax paid under the reverse charge mechanism can be sought under the Central Excise refund framework applied to service tax; payments made without legal authority during audit are deposits and may not be subject to the regular one year refund limitation. As recipient under reverse charge, the assessee has equivalent rights to claim refund or input credit where payments were not legally required, including claims under the refund rules applicable to service tax and related credit regulations. (AI Summary)
Refunds for tax paid under the reverse charge mechanism can be sought under the Central Excise refund framework applied to service tax; payments made without legal authority during audit are deposits and may not be subject to the regular one year refund limitation. As recipient under reverse charge, the assessee has equivalent rights to claim refund or input credit where payments were not legally required, including claims under the refund rules applicable to service tax and related credit regulations. (AI Summary)