Being from Joisey originally, I have poetic license. LOL Put your cabinets in first. They're easier to level and you can grout right up to the base or simply install 3/4 round base molding and color caulk the holidays. Please make sure that your floor is solid before installing ceramic. My bill for this service is a pizza from Dominic's in Piscataway.
[This message has been edited by Iceman (edited March 04, 2002).]
As for base cabinets, nice floor materials are unnecessary underneath base cabinets. Even if you want to keep them level with the tile, it would be less expensive to install some sort of plywood. However, when the difference is a half an inch, you will not notice it.
There is no need to spend the extra money on decorative, resiliant floor material for space that will never be seen and does not need the resiliancy at all (because of no foot traffic).
Tile can also be unlevel at critical joints. If a seam happenes to coincide with the edge of a cabinet, then the cabinet will be less stable.