The Brazilian was suspended for one game for being sent off against Malaga, with that ban extended to three matches after he sarcastically applauded the fourth official when making his way off the field.
Barca appealed to the Spanish football federation before turning to Spain's Court of Arbitration for Sport after their initial plea was rejected.
A statement on the Barcelona website read: "Due to the legal uncertainty coming from the lack of an announcement from the Court of Arbitration for Sport (CAS) with less than 12 hours to go until kick-off the Club has decided not to include the Brazilian in the match day squad.
"However, FC Barcelona would like to express its surprise with the lack of clarity arising out of CAS’s unwillingness to perform their judicial duties. This harms both the Clubs involved and the competition itself."
Neymar joins the injured Rafinha, Aleix Vidal and Jeremy Mathieu on the sidelines. Arda Turan is fit but Enrique has selected Carles Alena ahead of Jordi Masip.
Barcelona currently sit three points behind La Liga leaders Real Madrid but having played a game more, leaving six matches for the Catalan giants to turn the table on their rivals.