Service tax credit

The co. where i work is having some subsidiaries and there are some expenses which are incurred in the holding co, and then subsequently allocated to its subsidiarie. for example there is a bill for traing of employees where employees of whole organisation had come, so the holding co. gave the subsy's the debit note. However, the debit note is net of service tax, i.e. the holding co. is itself claiming the entire service tax as they claim that the bill is in their name and they make direct payment to the veendor, Following, the service tax amendment where the method of taxation is changed from payment to accrual, is it correct in law to avail the whole credit by the holding co. only when it is not availig whole of the service.