2017 (10) TMI 511 - AT - Service Tax

Rectification 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.

Summary

Issues:
Rectification of mistake in the Final Order regarding the benefit of exemption under Notification No.8/2005 and Notification No.214/86-CE.

Analysis:
The applicant filed a miscellaneous application seeking rectification of a mistake in the Final Order passed by the Tribunal. The applicant claimed that they did not avail the benefit of exemption under Notification No.8/2005 and performed job work activities for a specific company under Notification No.214/86-CE. However, the Tribunal observed that the appellant claimed the benefit of Notification No.8/2005 and dismissed the appeal, stating that the benefit of Notification No.214/86-CE could not be applied to determine the applicability of the Cenvat Credit Rules, 2004.

Upon hearing both sides and examining the case records, the Tribunal found that the Adjudicating Authority did not consider the issue of whether the benefit under Notification No.214/86-CE was available to the appellant. The Adjudicating Authority's findings were limited to Notification No.8/2005-ST. Therefore, the Tribunal concluded that there was no scope to discuss the eligibility of the benefit under Notification No.214/86-CE. Consequently, the Tribunal held that the ratio applied for Central Excise Duty exemption under Notification No.214/86-CE could not be extended to Notification No.8/2005-ST for determining the applicability of the Cenvat Credit Rules, 2004.

In light of the above analysis, the Tribunal did not find any apparent error in the Final Order for rectification as requested by the applicant. Therefore, the miscellaneous application seeking rectification of the mistake was dismissed. The order was pronounced in open court on a specified date.