Ah yes Pierre, "Intent"! I have to say the NEC specifically says "Service entrance cables". That is enough for me. Now Reel-break 230.24 gives you clearances for service drops. 230.26 Tells you the point of attachment must be high enough to comply with the clearances in 230.24. If this is a service upgrade the point of attachment is already there. If the clearances on the existing drop are to low I would say they must be raised in this situation. If your weatherhead on your se is below the new point of attachment you should have to raise it. (I have lived and learned that one). Kind of a gray area because the poco usually comes in after you have done your work but you should be ready for what they have to do. I just did two service upgrades and I installed service masts because the drops (Fine for the last 30 years) were to low.
