https://www.taxtmi.com/caselaws?id=791779 CENVAT credit on input services used to construct roads inside an industrial park was held inadmissible because the roads were treated, on the facts, as falling within the exemption for roads used by the general public under Notification No. 25/2012-ST. The text further states that extended limitation could not be invoked, as the dispute arose from a bona fide interpretative view and the record did not show suppression or wilful misstatement with intent to evade. Consequently, the demand was confined to the normal period, with credit, interest, penalty and refund consequences to be recalculated on remand. en-us Fri, 15 May 2026 00:00:00 +0530 Mon, 18 May 2026 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791779 CENVAT credit on input services used to construct roads inside an industrial park was held inadmissible because the roads were treated, on the facts, as falling within the exemption for roads used by the general public under Notification No. 25/2012-ST. The text further states that extended limitation could not be invoked, as the dispute arose from a bona fide interpretative view and the record did not show suppression or wilful misstatement with intent to evade. Consequently, the demand was confined to the normal period, with credit, interest, penalty and refund consequences to be recalculated on remand. Case-Laws Service Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791779