If pretending that this is revenue makes you feel better, then go for it, but if you're dealing with one of the few issuers that asks for "proof" from time to time (especially Amex) this explanation is not going to fly.

Revenue is money brought in from goods or services sold. You aren't selling goods or services when buying something with a credit card, you are buying them--and incurring costs, not bringing in revenue.

In what way would buying anything with a credit card be considered revenue?