Let be an abstract not necessarily compact orientable CR manifold of dimension , . Let be the Gaffney extension of Kohn Laplacian for -forms. We show that the spectral function of admits a full asymptotic expansion on the non-degenerate part of the Levi form. As a corollary, we deduce that if is compact and the Levi form is non-degenerate of constant signature on , then the spectrum of in consists of point eigenvalues of finite multiplicity. Moreover, we show that a certain microlocal conjugation of the associated Szeg"o kernel admits an asymptotic expansion under a local closed range condition. As applications, we establish the Szeg"o kernel asymptotic expansions on some weakly pseudoconvex CR manifolds and on CR manifolds with transversal CR actions. By using these asymptotics, we establish some local embedding theorems on CR manifolds and we give an analytic proof of a theorem of Lempert asserting that a compact strictly pseudoconvex CR manifold of dimension three with a transversal CR action can be CR embedded into , for some .

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