There is a fundamental understanding here to get. The conductors on the Supply Side of the Service Disconnect(s) are Service Conductors. What you are calling neutral is the Grounded Service Conductor. The Supply Side of the Grounded Service Conductor begins at the Main Bonding Jumper(s) IN the Service Disconnect(s). On the Supply Side all the conductive parts must be bonded together so, that at minimum, a single fault from an energized Service Conductor will flow back to the Source (usually the power company transformer secondary) and the only overcurrent protective devices are at that transformer..
The Neutral Conductor exists (along with the Equipment Grounding Conductors and Grounding Electrode Conductors) on the LOAD Side of the Service Disconnect Main Bonding Jumper.