Yes, you can delete an SLA in a Jira Service Desk project. And yes you can technically recreate it later. The thing to understand is that if you delete this, you will likely lose the SLA times for that specific SLA on existing issues in the process. So if you choose to recreate this same SLA and add it back later, you probably won't have SLA data for existing issues at the time the SLA was recreated.
I think it is impossible to delete them from the Project Settings in the left navigatin panel.
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