If you are talking about the service entrance conductors, then you must meet the requirements of 230.6 to be considered outside of the building.
EMT can be installed in concrete if 358.10(B) is meet.
230.70(A)(1) says "inside nearest the point of entrance of the service conductors." Only the AHJ can determine what is "nearest the point of entrance." Some AHJ have allowed 5 feet but you will want to check with your local AHJ.
Chris
