diff --git a/packages/angular_devkit/build_angular/src/angular-cli-files/plugins/common-js-usage-warn-plugin.ts b/packages/angular_devkit/build_angular/src/angular-cli-files/plugins/common-js-usage-warn-plugin.ts
index 4b8d7cc1f310..c28ef5a1341d 100644
--- a/packages/angular_devkit/build_angular/src/angular-cli-files/plugins/common-js-usage-warn-plugin.ts
+++ b/packages/angular_devkit/build_angular/src/angular-cli-files/plugins/common-js-usage-warn-plugin.ts
@@ -14,6 +14,8 @@ import { Compiler, compilation } from 'webpack';
 const CommonJsRequireDependency = require('webpack/lib/dependencies/CommonJsRequireDependency');
 const AMDDefineDependency = require('webpack/lib/dependencies/AMDDefineDependency');
 
+const STYLES_TEMPLATE_URL_REGEXP = /\.(html|svg|css|sass|less|styl|scss)$/;
+
 // The below is extended because there are not in the typings
 interface WebpackModule extends compilation.Module {
   name?: string;
@@ -23,6 +25,10 @@ interface WebpackModule extends compilation.Module {
   userRequest?: string;
 }
 
+interface CommonJsRequireDependencyType {
+  request: string;
+}
+
 export interface CommonJsUsageWarnPluginOptions {
   /** A list of CommonJS packages that are allowed to be used without a warning. */
   allowedDepedencies?: string[];
@@ -61,7 +67,7 @@ export class CommonJsUsageWarnPlugin {
             continue;
           }
 
-          if (this.hasCommonJsDependencies(dependencies)) {
+          if (this.hasCommonJsDependencies(dependencies, true)) {
             // Dependency is CommonsJS or AMD.
 
             // Check if it's parent issuer is also a CommonJS dependency.
@@ -97,8 +103,23 @@ export class CommonJsUsageWarnPlugin {
     });
   }
 
-  private hasCommonJsDependencies(dependencies: unknown[]): boolean {
-    return dependencies.some(d => d instanceof CommonJsRequireDependency || d instanceof AMDDefineDependency);
+  private hasCommonJsDependencies(dependencies: unknown[], checkForStylesAndTemplatesCJS = false): boolean {
+    for (const dep of dependencies) {
+      if (dep instanceof CommonJsRequireDependency) {
+        if (checkForStylesAndTemplatesCJS && STYLES_TEMPLATE_URL_REGEXP.test((dep as CommonJsRequireDependencyType).request)) {
+          // Skip in case it's a template or stylesheet
+          continue;
+        }
+
+        return true;
+      }
+
+      if (dep instanceof AMDDefineDependency) {
+        return true;
+      }
+    }
+
+    return false;
   }
 
   private rawRequestToPackageName(rawRequest: string): string {
diff --git a/packages/angular_devkit/build_angular/src/browser/specs/common-js-warning_spec.ts b/packages/angular_devkit/build_angular/src/browser/specs/common-js-warning_spec.ts
index 52ac19d3f965..5cb273669acf 100644
--- a/packages/angular_devkit/build_angular/src/browser/specs/common-js-warning_spec.ts
+++ b/packages/angular_devkit/build_angular/src/browser/specs/common-js-warning_spec.ts
@@ -77,4 +77,24 @@ describe('Browser Builder commonjs warning', () => {
     expect(logs.join()).not.toContain('WARNING');
     await run.stop();
   });
+
+  it('should not show warning in JIT for templateUrl and styleUrl when using paths', async () => {
+    host.replaceInFile('tsconfig.base.json', /"baseUrl": ".\/",/, `
+      "baseUrl": "./",
+      "paths": {
+        "@app/*": [
+          "src/app/*"
+        ]
+      },
+    `);
+
+    host.replaceInFile('src/app/app.module.ts', './app.component', '@app/app.component');
+
+    const run = await architect.scheduleTarget(targetSpec, { aot: false }, { logger });
+    const output = await run.result;
+    expect(output.success).toBe(true);
+
+    expect(logs.join()).not.toContain('WARNING');
+    await run.stop();
+  });
 });