This file is indexed.

/lib/systemd/system/cups.service is in cups-daemon 1.7.5-11+deb8u2.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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[Unit]
Description=CUPS Printing Service
Documentation=man:cupsd(8) man:cupsd.conf(5)
Requires=cups.socket

[Service]
ExecStart=/usr/sbin/cupsd -f
PrivateTmp=true

[Install]
Also=cups.socket cups.path
WantedBy=printer.target