It looks like SIP phones do not support FAC/CMC yet:
From this document:
http://www.cisco.com/en/US/docs/voice_ip_comm/cucm/admin/7_0_1/ccmfeat/fsfaccmc.html#wpxref15243The FAC and CMC tones can only be played on SCCP phones, TAPI/JTAPI ports, and MGCP FXS ports.