Freight charged along with raw material invoice

Failure to issue the GR does not change the nature of transaction materially.You are liable to pay the Service Tax inspite of them not issuing you any goods consignment note.You will be violating the law if you do not pay the tax.

It seems that your supplier is making payment of freight to the transporter and recovering the same from you. Now, if they are making payment on there own behalf, the service tax shall be paid by them. Otherwise, if the agreement is such that the payment to transporter is being made on your behalf, as agents, then the person liable to pay freight shall be you, who shall discharge the tax liability on reverse charge.