Freight not includible in transaction value as sale take place at factory gate

Bathinda Industrial Gases Pvt Ltd. Vs Commissioner of Central Goods And Service Tax (CESTAT Delhi) CESTAT Delhi held that freight charges are not includible in the transaction value when the sales take place at the factory gate. Here, appellants are mentioning the freight charges as separately in the invoices and there is nothing in the invoices or any other documents which shows that sales are on FOR destination basis Facts- The appellant is engaged in the manufacture of liquid carbon dioxide (CO2) and is also availing of the Cenvat Credit facility on inputs, capital goods, and input services...