OK, i agree with you its MS issue But How we to resolve this issue .. workarounds or MS has to solve it

This has been discussed a few times before in this forum, here it is again.

This is because in your registry the service g:\usr\sap\egp\ascs01\exe\sapstartsrv.exe is registered as a service. When the disaster restore backup runs or when a VSS SYSTEM SERVICES backups runs it collects the list of binaries registered as services and tries to back it up, since the physical node is not currently hosting the cluster disk that contains that binary the backup of these saveset fails. This happens only for SAP as far as I am aware and for us it used to happen both on 7.6 and 8.1.1 also. The KB article 980794 on the Microsoft support site has more insight on it.

This is common issues across all backup technology including "Microsoft-Windows-Backup" which would mean it is a MS issue.

OK, i assume you did not check the KB article that i mentioned in my reply. The solution is in the article, please put "980794" on the Google search bard and hit search. The link to the KB should be the first in the list. Let me know if you are still not able to fine it.

we used the same Key ExcludedBinaryPaths but does not work with us we are using Win 2012 .. there are any other recommendation regarding this issue

I am not sure about win 2012, but the issue got resolved in win 2008 R2 6.1 after setting in ExcludedBinaryPaths.Backups are successfull, I assume there is patch recommended by Microsoft.I will get the information from my colleague regarding the patch and will update the same.

No i am afraid there is no fix for this on the 2012. I believe you might have to check with the MS for a patch or workaround .

i Opened MS case but they referring me the same KB and they told me please till EMC to open case with them to supported by there experts

You will have to open a support cause with EMC support and provide them the information that you got from MS.

i already open a SR to do the needful ...