Transitions and especially CUT TO: are an important part of screenplays. However they are being used less as the reader can know when a script is moving on to another scene. The scene heading clearly lets the reader understand this.
But what if there’s a sudden twist in the plot which you wish to show through a scene? Or where the VILLAIN is angrily shouting after hearing how his men were beaten by the HERO. It can give a dramatic effect to the story. Here are some examples of when to use it.
In the above scene, Kevin’s statement later shows a contradiction. But the scene where the car takes a sharp turn is where the reader realises that, it is somehow still related to the statement by Kevin.
Here, the location is still the same house.
Using CUT TO too often is a deterrent to the reader. Most of the time it is better to avoid writing it unless absolutely required.