Can a JLT can be defined to pull Rev Line during Receipt Application

We have a scenario that on application of a AR invoice to receipt we wanted to reverse the revenue line on the invoice and transfer the amount to different account. For which we create a new custom line type referencing the revenue line in the conditions and enabled it as debit line but we find that by this only one line type system is actually creating a Credit line as well. ence need to check is this a bug or can we not take a Revenue line in the conditions for reversal on the Receipt event class.