ITC claim on food expenses

But if the goods and/or services are taken to deliver the same category of services or as a part of a composite supply, credit will be available

I HAVE DISTRIBUTE SWEET TO EMPLOYEE ON DIWALI OCCASION,CAN I CLAIM ITC ON IT 

Answer to the above is that Section 17(5) (b) (i) specifically restricts the input tax credit with respect to food and beverages which means it is a blocked credit. 

Hence any sweets or beverages bought for workers/employees shall not be eligible for claiming input tax credit.