Can I use a Cisco VoIP gateway to pass VoIP-to-VoIP (SIP-to-SIP) calls?
Generally No. They do not have a SIP back-to-back user agent (B2BUA). Cisco VoIP gateways do support the “hairpinning” of TDM calls. So, you could, for example, route a call from one ISDN PRI interface to another. However, an incoming VoIP call must cross the VoIP-TDM horizon; if the call comes in as VoIP, it must leave the gateway as TDM. Some Cisco voice gateway platforms (i.e. Cisco AS5400XM) can do SIP-to-SIP calls.