Nested 'With' is not supported, but you can always use the second With as a subquery, for example:
WITH A AS (
--WITH B AS ( SELECT COUNT(1) AS _CT FROM C ) SELECT CASE _CT WHEN 1 THEN 1 ELSE 0 END FROM B --doesn't work
SELECT CASE WHEN count = 1 THEN 1 ELSE 0 END AS CT FROM (SELECT COUNT(1) AS count FROM dual)
union all
select 100 AS CT from dual
)
select CT FROM A