Input Vat

The hotel prvoide services u/s thus  hotel can not claim INPUT VAT CREDIT. VAT Credit is allowed only Purchase for the purpose of busniss not to personal.

Input tax means when a company buys goods or services from another supplier, for trading purpose 

VAT is charged on the purchase price that is known as input tax.

Out put tax means when the company sells its own goods or services it charges its customers

VAT this is output tax.

so in your question director is a end user because 

therefore director doesnt not have rights to claim input tax

if the commodities billed in hotel vat bill are used in or in relation to your output commodities, then u can claim the vat input credit, otherwise not.