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2006 (11) TMI 572 - CESTAT BANGALOREService Tax Demands - input credit - recovery on the basis of return - HELD THAT:- We notice that the issue involved in this appeal has already been decided in the case of M/s. Tempest Advertising [2006 (9) TMI 31 - CESTAT,BANGALORE]. Thus, In terms of this Judgement, Service Tax cannot be recovered based on the returns shown in the Income Tax Returns, as the provisions of Income Tax requires declaration of amounts still due from the debtors, while in the case of Service Tax, the same has to be paid when recoveries are made. The appellants have been paying the amounts as and when they are recovering the amounts. They have also not taken the credit as alleged by the Commissioner in his written submission before the Tribunal. Furthermore, there is no suppression of facts and demands are also time barred. Therefore, in terms of the above noted judgments, the impugned order is set aside and appeal allowed with consequential relief, if any.
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