Freight amount in purchase invoice

Dear Experts,

                      Our company is a manufacturing company i am posting my queries pointwise please clear.

1. When Supplier has charged Freight Amount in his sale bill, what entry we have to make in our books. For example Material cost Rs 100000/- Freight Amount  Rs 20000/-(Reimburshment Amount) Total Amount Rs 120000/-

we are doing Following Entry

Purchase A/c  ==============Dr Rs 100000/-

Freight & Cartage Inward======Dr Rs  20000/-

To Party A/c================Cr Rs 120000/-

And another entry

Freight & Cartage Inward =====Dr Rs 515/-

Service Tax Payable=========Cr Rs 515/-

Is i am doing correct entry or not ? I need your valuable Suggesion in this regard.

Deepak Kumar Saini