No     

no, it is specifically cleared that itc is not available on foods and beverages

Yes, we can take itc on drinking water. because water is not covered under food and beverages.

Beverage means any drink other than water ( Its my opinion) 

Originally posted by : vikas pandey
	Yes, we can take itc on drinking water. because water is not covered under food and beverages. Beverage means any drink other than water ( Its my opinion)

What does the Law says on this subject

As per Dictionery meaning, any potable liquid, especially one other than water,as tea, coffee, beer, or milk:

Definition of beverage in English:

beverage

NOUN

• (chiefly in commercial use) a drink other than water.