As-12 government grant doubt

I have a doubt regarding AS-12 Government Grants. The grants received by a company which is in capital nature, as i read, is received and not earned. Therefore, it doesn't have any related costs. Hence, it is not credited to profit and loss statement. My doubt is;

Grant received in revenue nature(usually credited to profit and loss statements) is also amount received by the company and not earned. So it must not have any related costs. Since there is no related costs here, is this amount(revenue nature) also not eligible to be credited to p&l???