Eligibility of Input Tax credit

Audit Group1.1 (8 Points)

26 February 2020  
During the Audit of our firm, Recovery has been demanded from the Audit team for the period prior to commencement of GST i.e. 1 july 2017. we had deposited the entire demand with applicable interest & penalty under RCM under CGST. My question is that if we can take input tax credit of the same or not ? if it is possible then how can we take ?