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    <title>Cenvat Credit of Service Tax paid on Director sitting Fees</title>
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    <description>Cenvat credit for service tax on director sitting fees under reverse charge is available only if the fees remunerate services that satisfy the amended input service definition-i.e., are used to provide an output service or in relation to manufacture and fall within the included categories such as sales promotion; eligibility depends on the agreement and factual nexus between the director&#039;s services and those specified input-service activities.</description>
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      <description>Cenvat credit for service tax on director sitting fees under reverse charge is available only if the fees remunerate services that satisfy the amended input service definition-i.e., are used to provide an output service or in relation to manufacture and fall within the included categories such as sales promotion; eligibility depends on the agreement and factual nexus between the director&#039;s services and those specified input-service activities.</description>
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