Solution : https://service.sap.com/sap/support/notes/788907 (SAP Service marketplace login required)
Key words : 
txt' '/home/tst/test2, ' add' '/home/tst/test, open dataset input file, '/home/tst/test, general rules listed, unix application servers, unix application server, respective application server, control character cr, call chgcrlf parm
Related Notes : 
       
| 1310720 | Collection Note for Unicode Systems with different endianess | 
| 27 | Recommendations for the ABAP file interface |