It doesn't look like anything actually created at Filmation in the 70s; it's a bit too dynamic to have come out of that studio, and the Enterprise appears to be based on the feature film version of the NCC-1701, rather than the cartoon version. Also, what's with the pirate boots?
I'm guessing that it was probably something commissioned specifically for the VHS releases by Paramount. In any case, I think it's a great piece of Trek artwork! Colorful, exciting and really capturing the Star Trek feel.