JUDGMENT :

1. This appeal is filed by the revenue to challenge the judgment of Customs, Excise and Service Tax Appellate Tribunal, New Delhi dated 04.03.2020. The questions of law suggested by the revenue would show that the department objects to the respondent-assessee claiming benefit of the service tax paid on re-insurance as allowable input service. We may record that the issue pertains to the period prior to 1.4.2012.

2. We have heard learned counsel for the parties. From the order passed by the Commissioner as the adjudicating authority, we gather that the respondent who is an insurance company, had been depositing its service tax on the amount of insurance premium. In the process the assessee had availed amount of input service credit on the basis of invoices issued by other insurance companies with whom the assessee had a pooling agreement. The Commissioner was of the opinion that the assessee was not entitled to claim such credit. The Commissioner referred to the definition of term input service as contained in Rule 2(1) of the CENVAT Credit Rules, 2004 as it was prevailing at the relevant time and came to the conclusion that the assessee was not entitled to claim such credi