https://www.taxtmi.com/forum/issue?id=109322 Where a taxpayer paid service tax under RCM following audit directions but a later audit found RCM inapplicable to the taxpayer's business form, payments made under departmental compulsion may be recoverable as amounts rather than tax and thus not subject to the usual one year refund limitation; claimants should produce the departmental directions prompting payment, invoke case law on compelled payments, and seek refund of reversed CENVAT credit, filing within one year from the date of reversal when required. en-us Fri, 23 Oct 2015 11:20:02 +0530 Thu, 23 Jan 2025 15:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109322 Where a taxpayer paid service tax under RCM following audit directions but a later audit found RCM inapplicable to the taxpayer's business form, payments made under departmental compulsion may be recoverable as amounts rather than tax and thus not subject to the usual one year refund limitation; claimants should produce the departmental directions prompting payment, invoke case law on compelled payments, and seek refund of reversed CENVAT credit, filing within one year from the date of reversal when required. Discussion-Forum Service Tax Fri, 23 Oct 2015 11:20:02 +0530 https://www.taxtmi.com/forum/issue?id=109322