If it's a mixer (hot AND cold supplies) ............ usually fit it first. Pipework and valve fixed in place......... but with the final trim or fascia left off. (That's the bit that goes on last to cover up the ragged ends of tiling.)
Tile and grout including around the valve. Finally fit the cover trim.
If it's electric ............ fit cold supply with "tail" left sticking a couple of inches out of the wall. Same with the cable (but with more sticking out so you can make the connection later. ) ............. Tile and grout.............. then fix the shower to the wall, connect cold supply and cable.



