Basically the Neutral to Ground link can be provided at any point.
but
if there is any particular fault detection scheme that is employed, it is preferred that, NG link is provided at Service Entrance (must).
The downstream, it may or maynot be provided based on the protection scheme,
If you are a panel builder, you may provide with a removable type NG link on the panel so that, the customer can keep or remove it based on the protection scheme he is employing in the Protection System