Blues boss Jose Mourinho has drawn criticism from some sectors for a defensive approach in recent games, but Simeone has said that different styles are part and parcel of the game.
"I am very respectful of football in general. There are many ways to win a game and you have to select the most appropriate," he told reporters.
"Defending is not easy and when a team does it well they are to be congratulated. I think football is changing and no one has the truth of it. We all understand but what is important is that you spend time with players and choose the way of playing.
"Don't tie yourself to any form regardless of the situation the opponent poses. You can win with 10 in defence, 10 in attack and 10 in the middle."
The pair played out a goalless draw in the first leg last week.