The Israeli soldiers whom Reuters was able to identify did not respond to requests for comment sent via their social media accounts
"These allegations are condemned as unacceptable and entirely baseless," Foreign Ministry spokesman Abbas Mousavi said in remarks carried by state TV.
On Sunday, a senior US official told reporters that evidence from the attack, which hit the world's biggest oil-processing facility on Saturday, indicated Iran was behind it, instead of the Yemeni Houthi group that had claimed responsibility.