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TMI Blog2017 (10) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No.8/2005 dated 01/03/2005 and the job work activities for M/s Hero Motocop Ltd were done in terms of Notification No.214/86 CE. However, the Tribunal has observed that the appellant is engaged in undertaking the job work activity and claimed the benefit of Notification No.08/2005 dated 01/03/2005 and resultantly, dismissed the appeal on the ground that the benefit of 214/86-CE in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the exempted services provided under Rule 2(e) of Cenvat credit Rules, 2004 therefore, the contention of the assesse that the conditional exemption provided under Notification No.8/2005-ST dated 01.03.2005 issued under Section 93 of the Act in not covered under exempted services is not acceptable. All the case laws relied upon by the assessee are not relevant to the provisions of clause (c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 30/04/2012, this Tribunal has held that the ratio adopted for 214/86-CE in respect of Central Excise Duty exemption cannot be applied to Notification No.8/2005-ST to determine the applicability of Cenvat Credit Rules, 2004. 6. In view of the above, we do not find any apparent error in the Final Order dated 04/05/2017 for rectification as sought for by the applicant. Accordingly, the miscella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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