Yes

Government of Israel

Israelis killed in Bulgaria bus terror attack, minister says - CNN.com

Israel also holds Iran responsible for the attack.

Anti-Defamation League

Investigation finds Iranian, Hezbollah and Syrian involvement in 1994 bombing of Argentine Jewish Community Center

The Iranian Government instigated the attack.

Investigation finds Iranian, Hezbollah and Syrian involvement in 1994 bombing of Argentine Jewish Community Center

Investigation finds Iranian, Hezbollah and Syrian involvement in 1994 bombing of Argentine Jewish Community Center

Alberto Nisman (Argentinian prosecutor)

1994 AMIA bombing - Wikipedia, the free encyclopedia

On October 25, 2006, Argentine prosecutors Alberto Nisman and Marcelo Martínez Burgos formally accused the government of Iran of directing the bombing, and the Hezbollah militia of carrying it out.

Marcelo Martinez Burgos (Argeninian prosecutor)

Terrorist Bombings in Argentina

In October 2006, Nisman and fellow prosecutor Marcelo Martínez Burgos formally accused the government of Iran with orchestrating the bombing and Hezbollah for carrying it out.

WIZO Florida - For An Improved Israeli Society: AMIA Bombing

In October 2006, Nisman and fellow prosecutor Marcelo Martínez Burgos formally accused the government of Iran with orchestrating the bombing and Hezbollah for carrying it out.

Government of Argentina

Israelis killed in Bulgaria bus terror attack, minister says - CNN.com

Argentina's top prosecutor last year blamed Iran for the 1994 attack, which also injured about 300 people.

No

Government of Iran

Israelis killed in Bulgaria bus terror attack, minister says - CNN.com

Tehran has denied any connection to the bombing, which it has condemned.