An independent tribunal ruled that Tevez was not eligible to play for West Ham at the end of the 2006/07 season. The Blades went to the High Court in order to obtain an injunction to prevent West Ham appealing on Monday.
The Argentine, who now plays for Manchester United, was deemed to have played a key part in the london's club's premier league survival as The Blades were relegated in the 2006/07 campaign.
"On the totality of the evidence, we have no doubt that West Ham would have secured at least three fewer points over the 2006/07 season if Tevez had not been playing for the club," the judgement of the tribunal said.
The decision leaves The Hammers liable for damages of up to 30 millions pounds.
Source: BBC Sports.
Thanks for reading!