Ater long searching i found the apk to install XBMC for JB 4.2.2 . I suppose its also works for android 4.0+.
Before installing download MX player free + MX Player Codec (ARMv7) from Google Play.
Run MX Player. Choose Settings , Decoder. Activate S/W audio. Close MX player.
Then install XBMC . The name of the apk is: xbmcapp-armeabi-v7a-debug-2013-03-03-no-neon-xaf-touch-dce2095627b1caf6efc4ea0a937e40f295130409.apk.
Sorry, i am new here, so i can not post links at the moment, but you can found this apk on XDA ( Android Development and Hacking > Android Apps and Games > [APP][2.3+][Weekly Builds] XBMC For Android Nightlies)
Playing video's can have a video delay with HD files (720+), so i use 480 without any problems. I am trying to solve the 720 resolution.
(Thanks to Michael Crosson)