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2017 (10) TMI 511 - AT - Service TaxRectification of mistake - The applicant submits that it did not claim the benefit of exemption provided in the N/N. 8/2005 dated 01/03/2005 and the job work activities for M/s Hero Motocop Ltd were done in terms of N/N. 214/86 CE - Held that: - Since the Adjudicating Authority has not considered the issue as to whether the benefit of 214/86 dated 25/03/1986 is available to the appellant or not and only confined his findings to N/N. 8/2005-ST dated 1/03/2005, there was no occasion or scope for the Tribunal to discuss the issue regarding eligibility of the benefit of N/N. 214/86-CE dated 25/03/1986 - the ratio adopted for 214/86-CE in respect of Central Excise Duty exemption cannot be applied to N/N. 8/2005-ST to determine the applicability of CCR, 2004. We do not find any apparent error in the Final Order dated 04/05/2017 for rectification as sought for by the applicant - ROM application dismissed.
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