Hi Trinath
If it is a revenue, you cant settle it to Cost Center.. You must settle it to Prof Segment ideally or to another WBSE
For this, you will need a Source Structure. In it, you can add two assignments: Costs and Revenues
In Costs, assign all expense related accounts and in revenues, all the Catg 11/12 Cost Elements
Now in Settlement rule, Select the Source Assignment COSTS and settle to CC as you are doing now
Add another settlement rule, Select the Source Assignment REVENUES and settle to PSG or WBS
Ajay M