Set-off in excise duty from the service tax (input) paid.

A proprietorship manufacturer had to pay Freight Inward (Supplier to factory) and Freight Outward (Factory to Dealers/Customers). Service Tax & Excise Tax registration numbers have been taken.

Now, suppose Freight inward = 50,000                                                                                                                                      Freight Outward = 1,50,000

Which of the two will be considered for Input Service Tax?  Where will it be Set-off against?  If service tax on both the Freight Inward/Outward is paid as total after availing abatement of 75% on total freight, how much amount will be settled through availment of CENVAT Credit in payment of Excise Duty and under what heads?

I will be really grateful to all the repliers.Thank you.