Good rule to follow when it comes to any secondary script element, like transitions, parentheticals, superimposes, cont..., etc.
If it's absolutely needed to make things clearer (that otherwise wouldn't be) or needed to tell your story more effectively, then use it. Otherwise-- don't.
Cut to's are implied and generally are not used anymore (except for shooting scripts, which may be what you're reading). It can easily pad your script by an extra 3-4 pages that would be better used for content.