The Blues face Fulham at Stamford Bridge, with a handful of youth, reserve and fringe first team players expected to take the field against the Cottagers.
However, the former Porto boss insists the use of 'squad' players will not detract from efforts to win both the game and trophy as a whole, with Villas-Boas recognising a responsibility to try and win every piece of silverware potentially on the table.
"It is the club's philosophy and from what the owner told me, it is a decision he wants done because he wants to promote young talent as well, and that is why we take this approach," said AVB during his pre-match press conference.
"Don't get me wrong because there is responsibility as well for us to win the trophy, because of the club we are and the amount of talent we have at our disposal. We are expected to win the game and the competition, and there is prestige in winning it.
"There is prestige in any trophy because if you are in four competition and you win four trophies, it is good."
Senior striker Didier Drogba is likely to play some part in the fixture though, having recovered from a concussion sustained in a collision with Norwich City keeper John Ruddy three-and-a-half weeks ago.
Young Belgian forward Romelu Lukaku is also set to feature, after the Portuguese manager revealed he was unlucky not to get more time on the pitch in the correct position at Old Trafford in the 3-1 weekend defeat to Manchester United.
"Didier has just returned from having concussion and it is important for him to have an impact in the game, later on or from the start," Villas-Boas continued.
"The decision has been made but I prefer to leave a doubt in [Fulham manager] Martin Jol's head.
"Romelu Lukaku had a few minutes at Old Trafford, unfortunately for him out of position because we were okay with the formation at that time. It will be good for him to have a run against Fulham."
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