Chelsea boss Maurizio Sarri slammed the use of the Video Assistant Referee on Tuesday, adding that he doesn't think English referees are able to properly use the system.
Kane was tripped up by Kepa Arrizabalaga in the first half of the clash at Wembley Stadium, prompting referees to review the sequence.
There were questions over whether Kane was offside on the play but, after seeing the video, the referees awarded a penalty.
Sarri was able to re-watch the play after the match - even bringing the club analyst's laptop into his post-match interviews - and, in his eyes, the officials were off the mark.
"A few minutes ago I watched the video from our camera. It was offside. Our camera was in line with Harry Kane," Sarri told Sky Sports.
"Offside with the head, the knee. Offside. It was really important the linesman carried on running, he had a big impact on our defenders.
"I don't think English referees are able to use the system.
"If you are not sure with the system, you have to follow the ball and at the end of the action decide. But he stopped it and didn't follow the ball - for our defenders it was offside. I don't know about the goalkeeper but sure the defenders.
"I think they have to study the system.
"It's very strange in the Premier League there isn't VAR and in Carabao Cup there is the system. It's very strange for us, the players and referees."
On the other side, Kane went on to say he thought that the officals were correct with their ruling, which helped lead Spurs to an advantage heading into the second leg.
The two sides will meet once again on January 24 at Stamford Bridge with a spot in the final on the line.