10. The appeal is allowed and the order passed by the Commissioner of GST & Central Excise (Appeals Thane), Mumbai vide Order-in-Appeal No. PK/223/Appeal Thane/TH/2017-18 dated 19.01.2018 is hereby set aside.
(Order pronounced in the open court on 08.05.2019) (Dr. Suvendu Kumar Pati) Member (Judicial) Prasad