Benitez said: "It is amazing that it is Chelsea again, and just as before it will be a very, very tough game."
Liverpool have had the upper hand over Chelsea in Europe. They beat them 1-0 on aggregate to reach the successful 2005 final in Istanbul, and then battled through two 0-0 group stage matches against the west Londoners the following season.
Then last term they reached the final in Athens with a penalty shoot-out success over Chelsea.
Now it is Chelsea again, but this time the second leg will be at Stamford Bridge.
Benitez said: "Will that be an advantage to Chelsea? I don't know, these games are always very close. I will tell you after the matches who had the advantage."