The LS-STAG method is an immersed boundary/cut-cell method for viscous incompressible flows based on the staggered MAC arrangement for Cartesian grids, where the irregular boundary is sharply represented by its level-set function, results in a significant gain in computer resources (wall time, memory usage) compared to commercial body-fitted CFD codes. The 2D version of LS-STAG method is now well-established (Y. this paper presents its extension to 3D geometries with translational symmetry in the z direction (hereinafter called 3D extruded configurations). This intermediate step towards the fully 3D implementation can be applied to a wide variety of canonical flows and will be regarded as the keystone for the full 3D solver, since both discretization and implementation issues on distributed memory machines are tackled at this stage of development. The LS-STAG method is then applied to various Newtonian and non-Newtonian flows in 3D extruded geometries (axisymmetric pipe, circular cylinder, duct with an abrupt expansion) for which benchmark results and experimental data are available. The purpose of these investigations are (a) to investigate the formal order of accuracy of the LS-STAG method, (b) to asses the versatility of method for flow applications at various regimes (Newtonian and shear-thinning fluids, steady and unsteady laminar to turbulent flows) (c) to compare its performance with well-established numerical methods (body-fitted and immersed boundary methods).