Для главного домена все работает, для домена 3 уровня css не отдается. Хотя что для 2 что для 3 уровня css один.
server {

listen 80;

root /var/www/html;

server_name 123.com *.123.com;

ssi on;
ssi_silent_errors on;

location ~ ^/sites/.*/private/ {
return 403;
}


location ~ (^|/)\. {
return 403;
}


location ~ /sites/.*/files/styles/ {
try_files $uri @backend;
expires 30d;
log_not_found off;
}


location ~* \.(png|gif|jpg|jpeg|css|js|ico|swf|flw|cgi|bat|pl|dll|exe|asp)$ {
try_files $uri =404;
expires 30d;
log_not_found off;
}


location / {


error_page 418 = @backend;

if ($http_cookie ~* "SESS") {
return 418;
}

if ($request_method !~ ^(GET|HEAD)$ ) {
return 418;
}


default_type text/html;

add_header X-Nginx-Page-Cache HIT;


# set $memcached_key "PREFIX-cache_page-$scheme://$server_name$uri$is_args$args";
set $memcached_key "cache_page-$scheme://$server_name$uri$is_args$args";

http://nginx.org/ru/docs/http/ngx_http_memcached_module.html

memcached_pass unix:/var/run/memcached/memcached.socket1;

proxy_intercept_errors on;
error_page 404 502 = @backend;
}
location @rewrite {
# You have 2 options here
# For D7 and above:
# Clean URLs are handled in drupal_environment_initialize().
rewrite ^ /index.php;
# For Drupal 6 and bwlow:
# Some modules enforce no slash (/) at the end of the URL
# Else this rewrite block wouldn't be needed (GlobalRedirect)
#rewrite ^/(.*)$ /index.php?q=$1;
}

location @cache {

if ($http_cookie ~ "DRUPAL_UID" ) {
return 405;
}
if ($request_method !~ ^(GET|HEAD)$ ) {
return 405;
}
error_page 405 = @backend;
gzip on;
add_header Expires "Tue, 22 Sep 1974 08:00:00 GMT";
add_header Cache-Control "must-revalidate, post-check=0, pre-check=0";
try_files /cache/normal/$host/${uri}_.html /cache/perm/$host/${uri}_.css /cache/perm/$host/${uri}_.js /cache/$host/0$uri.html /cache/$host/0${uri}/index.html @backend;
}

location @backend {


add_header X-Nginx-Page-Cache MISS;

proxy_pass http://127.0.0.1:8080;
proxy_connect_timeout 120;
proxy_send_timeout 120;
proxy_read_timeout 180;

proxy_set_header Host $host;
proxy_set_header X-Real-IP $remote_addr;
proxy_set_header X-Forwarded-For $proxy_add_x_forwarded_for;
}
}

server {
server_name www.123.com;
return 301 $scheme://123.com$request_uri;
}