On a personal level, I don't drink for several reasons.
1) I can't abide the taste. For some reason, even though alcohol is aledgedly tasteless, anything with alcohol in it tastes like battery acid. No one has ever given me a sample that didn't taste awful. I even have trouble in churches that serve real wine instead of grape juice at communion. One time a pastor even tried to exorcise the demons in me because my grimace of distaste proved I must be demon possessed to react that way to the communion wine.
2) It costs more than pepsi. And I am cheap.
3) I have seen (and cleaned up behind) too many who were sick as a dog from drink.
Yet even despite the above, I have to agree that drinking for others is not a sin, but drunkeness is. Drinking in moderation wouldn't even be a sin for me, except that I can't do it.