Yes, in some of my views I have includes which are working without any issues.
<?xml version="1.0" encoding="UTF-8"?>
<configuration>
<system.webServer>
<staticContent>
<mimeMap fileExtension=".air" mimeType="application/vnd.adobe.air-application-installer-package zip" />
</staticContent>
<handlers>
<add name="JWildCardHandler" path="*" verb="*" modules="IsapiModule" scriptProcessor="C:\ColdFusion9\runtime\lib\wsconfig\1\jrun_iis6_wildcard.dll" resourceType="Unspecified" requireAccess="None" />
<add name="hbmxmlHandler" path="*.hbmxml" verb="*" modules="IsapiModule" scriptProcessor="C:\ColdFusion9\runtime\lib\wsconfig\jrun_iis6.dll" resourceType="Either" responseBufferLimit="0" />
<add name="cfswfHandler" path="*.cfswf" verb="*" modules="IsapiModule" scriptProcessor="C:\ColdFusion9\runtime\lib\wsconfig\jrun_iis6.dll" resourceType="Either" responseBufferLimit="0" />
<add name="cfrHandler" path="*.cfr" verb="*" modules="IsapiModule" scriptProcessor="C:\ColdFusion9\runtime\lib\wsconfig\jrun_iis6.dll" resourceType="Either" responseBufferLimit="0" />
<add name="cfcHandler" path="*.cfc" verb="*" modules="IsapiModule" scriptProcessor="C:\ColdFusion9\runtime\lib\wsconfig\jrun_iis6.dll" resourceType="Either" responseBufferLimit="0" />
<add name="cfmlHandler" path="*.cfml" verb="*" modules="IsapiModule" scriptProcessor="C:\ColdFusion9\runtime\lib\wsconfig\jrun_iis6.dll" resourceType="Either" responseBufferLimit="0" />
<add name="cfmHandler" path="*.cfm" verb="*" modules="IsapiModule" scriptProcessor="C:\ColdFusion9\runtime\lib\wsconfig\jrun_iis6.dll" resourceType="Either" responseBufferLimit="0" />
<add name="jwsHandler" path="*.jws" verb="*" modules="IsapiModule" scriptProcessor="C:\ColdFusion9\runtime\lib\wsconfig\jrun_iis6.dll" resourceType="Either" responseBufferLimit="0" />
<add name="jspHandler" path="*.jsp" verb="*" modules="IsapiModule" scriptProcessor="C:\ColdFusion9\runtime\lib\wsconfig\jrun_iis6.dll" resourceType="Either" responseBufferLimit="0" />
</handlers>
<rewrite>
<rules>
<rule name="Rewriteto index.cfm">
<match url="^([a-z]+)/([a-z]+)/([a-z]+)/([0-9]+)" />
<action type="Rewrite" url="/index.cfm?action={R:1}.{R:2}&{R:3}={R:4}" />
</rule>
<rule name="Rewriteto.cfm">
<match url="^([a-z]+)/([a-z]+)" />
<action type="Rewrite" url="/index.cfm?action={R:1}.{R:2}" />
</rule>
<rule name="Rewriteto.cfm default">
<match url="^([a-z]+)" />
<action type="Rewrite" url="/index.cfm?action={R:1}.default" />
</rule>
</rules>
</rewrite>
</system.webServer>
</configuration>