9911796707
TMI Blog2017 (10) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... DR for the respondent ORDER Per: S.K. Mohanty 1. The applicant has filed this miscellaneous application, seeking rectification of mistake in the Final Order No.53178/2017 dated 09/05/2017. Passed by this Tribunal. 2. The applicant submits that it did not claim the benefit of exemption provided in the Notification No.8/2005 dated 01/03/2005 and the job work activities for M/s Hero Motocop Ltd w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Act, 1944. The relevant paragraph in the adjudication order dated 30/04/2012 is extracted herein below:- On perusal of the above definition, I find that all taxable services which are exempted from whole of the Service tax whether conditionally or unconditionally are covered under the definition of the exempted services provided under Rule 2(e) of Cenvat credit Rules, 2004 therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is findings to Notification No.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 Notification No.214/86-CE dated 25/03/1986. Accordingly, while deciding the appeal filed against the adjudication order dated 30/04/2012, this Tribunal has held that the ratio adopted for 214/86-CE in respect of Central Excise Duty e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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