There seems to be some confusion around this topic. Mostly it seems that people tend to confuse the MVC pattern with N-tier architecture as an either/or situation. The reality is that the two approaches can be used together, but one is not dependent on the other and neither is required.
N-tier architecture is concerned with separating an application into multiple tiers. A simple example is where the application is split into a presentation layer, a business logic layer, and a data access layer.
MVC is a design pattern dealing with the presentation layer of an application. It is entirely possible to design an application following an MVC approach without separating business logic and data access logic from the presentation layer and thus end up with a single tier design.
The result, if you are following an MVC approach without also separating the application into tiers is that you end up with Models, Views, and Controllers that have bits of business rules and data access logic mixed in with the rest of the logic.
By definition, in an N-tier architecture, the presentation tier is only supposed to be able to communicate with the business logic layer so it should hold that any of the MVC components can only communicate with the business logic layer.
If you are building an application that does not involve presentation, and thus not a presentation layer, you should not have to concern yourself with the MVC pattern. However, you very well may still split your application into multiple tiers and thus follow an N-tier design even though there is no presentation layer involved.