Is this an IIS server? I have no experience of IIS but generally speaking 'include file' shouldn't work. It doesn't let you step upwards in the directory tree. Use include virtual instead. It accepts a path relative to the document root.
I'm not sure, but you may have another problem there too. I don't know why but often (always?) servers require a space before the end of the 'comment' tag.
So: ..." -->
Hope any of that worksw now.