Unit No. II's centralized registration ensures service tax credit eligibility for all units under the same entity.

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....Disallowance of credit - With regard to the payment of service tax made by Unit No. II, since the said unit is centralized registered, Unit No. II is under obligation to pay the service tax on behalf of all the units. Merely because, the Unit No. II has paid the service tax, the eligibility of cenvat credit of the present appellant’s unit will not adversely be affected because irrespective of any unit paying the service tax, all the units are under one single entity - AT....