I say yes but you better rev match perfectly or else it doesn't sound good. I usually wait till I hit 20kph (12mph) so not much of a difference.
But a good blip on the throttle and it eases right into 1st. But never to use 1st as a compression gear, only if you want to get back into high revs. 1st gear is pretty short anyway so unless you have a WRX I don't feel like it's worth getting the revs up for that short of a period of time.