gainst Bayern Munich in the Champions League.
Tevez angered manager Roberto Mancini by seemingly not wanting to come on during the second half of the 2-0 loss.
Mancini claimed the Argentine would never play for him at City again, but Tevez has responded by saying he has "always given [his] best".
Tevez added: "There was some confusion on the bench and I believe my position may have been misunderstood."
Read more in Phil's blogIn exchange for a contract reportedly worth £250,000 a week, the very least City should expect from Tevez is an agreement to play for the team and their supporters when requested by the manager.
"I would like to apologise to all Manchester City fans, with whom I have always had a strong relationship, for any misunderstanding that occurred in Munich," he went on.
"They understand that when I am on the pitch I have always given my best for the club. In Munich on Tuesday I had warmed up and was ready to play.
"This is not the right time to get into specific details as to why this did not happen. But I wish to state that I never refused to play.
"Going forward I am ready to play when required and to fulfil my obligations."
Continue reading the main story
Roberto ManciniIf we want to improve as a team Carlos can't play with us. With me, he is finished
City are next in action on Saturday when they play at Blackburn.
Mancini wanted to bring on substitute Tevez with 35 minutes left in an attempt to claw back the two-goal deficit.
But after the 27-year-old appeared to refuse to play, Mancini said: "If I have my way he will be out. He's finished with me.
"If we want to improve as a team Carlos can't play with us. With me, he is finished."
Speaking to BBC Sport, Richard Cramer, a specialist sports lawyer at FrontRow Legal commented: "There is a set procedure within a player's contract, usually consisting of firstly a written warning, then a final written warning and then the final act.
"What we don't know is if Tevez is subject to ongoing disciplinary proceedings. But if it is true that he refused to play yesterday that borders on gross misconduct which would entitle City to sack him."
The incident in the Champions League Group A match appeared to be sparked by the substitution of striker Edin Dzeko.
Dzeko showed his anger at the change, shaking his head at Mancini as Nigel de Jong replaced him.
TEVEZ IN ENGLAND
Continue reading the main story- Jul 2009 - present Man City: 91 appearances, 53 goals
- Aug 2007 - Jul 2009 Man Utd: 97 appearances, 34 goals
- Aug 2006 - Aug 2007 West Ham: 29 appearances, 7 goals
He [Tevez] refuses to go in," Mancini said. "He refused to come on the pitch. What I said to Carlos is between me, him and the team [but] I am really disappointed because it is Carlos. I decide the changes.
"It's a bad situation - it's important for a player to help the team. [The situation] is impossible."
In the immediate aftermath of the match, Tevez, speaking through a translator, did not address his decision not to play.
"I think it's Mancini's decision. I've been a professional throughout," he told Sky Sports.
"I put my opinion, through, that I wanted to leave for family reasons and I still played my best."
Tevez has agitated for a move away from City twice in the past year, submitting a transfer request (which was later withdrawn) in December before, in July, asking for a move in order to be closer to his two daughters in his Argentina.
Archive: Tevez vows never to return to Manchester (June 2011)
A proposed £40m switch to Corinthians fell through in the summer as time ran out to complete the transfer before the Brazilian deadline.
In a statement explaining the deal's collapse, Sao Paulo club hinted that the deal could be revived, stating "we look forward to him being with us in the near future."
Tevez finished joint top-scorer in the Premier League last season with 20 goals, but was stripped of the City captaincy for the new campaign and appears to have slipped to fourth-choice striker at Etihad Stadium.
The former Manchester United and West Ham player was an unused substitute in Saturday's 2-0 win over Everton as Mancini opted to replace Dzeko with Mario Balotelli.
Gordon Taylor, the chief executive of the Professional Footballers' Association, told BBC Radio 5 live: "There have been mixed messages for some time. They [Mancini and Tevez] are human beings and emotions run high, but clearly things aren't right.
"They've got to get round the table and sort it out, it's unsatisfactory at the moment. It's happened before with players. The two have contrasting temperaments.
"Sometimes positions get entrenched, and that seems to be the situation here."
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