Is it permissable to make splices in a service enterance JB? To run conduit to JB and from JB and make the splice next to enterance cables that arent protected?

I can't quite picture what you want to do.

Are you running a cable past your service equipment and you want it to just pass through your SE so you can splice it?

I don't like idea that at all.

Actually, Iam not doing it but might be asked to continue the job. Conduit was ran from the SE to a light pole, inexperience to blame on this one, instead of running it from light pole to dwelling. Now they want to run conduit from SE to dwelling and make the splice in the SE.

Like Dspark, I am having some difficulty in getting the picture of your application. Sounds like your Service Entrance is coming out of a Utility transformer underground to a light pole, possibly for a light fixture. Now you want to tap the SE, and continue to a dwelling. Taking the liberty to make these assumptions, i think the tap would want to be the same size as the SE, assuming it is properly sized. If it is SE cable per Art. 338, then the box may need resizing due to the bend requirements. Then the splice will have to be properly done in accordance with Art 110-14.
The best way would be as you suggested, a continuous SE from Utility to dwelling, then to feed the light from there.

Well, the service equipment was already in place, they just installed another disco,etc, and ran conduit from there, underground to new dwelling. Then they ran a conduit from the SE to a light pole that will have a dusk to dawn. It should have been run from the pole to the dwelling. My question is, can the conductors run through the JB at SE, and then be ran to the dwelling to the dist. panel? AWG 12's were pulled and are bundled in the SE, to splice and continue on to the dwelling in a seperate conduit from the service. Follow me?

i think so habbbby;

230-46 says ok to splice it.
230-7 gotta be in it's own pipe.