Case Law Analysis
|Custom, Excise & Service Tax Tribunal
CENVAT Credit Denied for Roads in Private Industrial Parks Open to Public | Notification 25/2012-ST Applies to Public Access Infrastructure : CESTAT New Delhi
CESTAT New Delhi ruled that roads constructed within private industrial parks and opened for general public use qualify as 'public roads' under Notification 25/2012-ST, rendering them ineligible for CENVAT credit. This sets a critical precedent for industrial developers who assumed internal infrastructure qualifies as 'original works' - now requiring reevaluation of tax claims and refund applications across similar projects.
