He said: "It is not an easy decision to leave out John (Terry) because he is a great captain, even when he is not playing because he is a leader. He is also a great defender but I think the other defenders did a great job until now.
"Alex and Ricardo Carvalho were very good and Terry, before his injury, was also excellent. This is a very hard decision and it will be even harder because it is a cup final.
"But this is my job. I will pick the strongest team available on Sunday. I respect the ways of previous manager Jose Mourinho and having untouchables was his way. I have another way."
He denied Sunday's match was a chance for him to come out of his predecessor's shadow.
The Israeli added: "Why do we need to kill the ghost of Mourinho? He did a good job and I don't think we need to do it. We do our best and until now I think we did okay."