Is it safe to use a GU10 adapter in a E27 recessed fixture?
Your fixtures should have a maximum thermal power rating, as long as you don't exceed that with your bulbs, there should be no safety problem from the fixture.

If you were to use light bulbs with electronics such as CFL or LED, you would also need to insure you don't exceed their temperature ratings. CFLs, for example, are usually made to be used in a "base down" position so the heat will rise and dissipate. A CFL used in a recessed fixture will be in a "base up" situation where the electronics will be hotter.

Have you considered using a PAR E27? I don't know your fitting size but a PAR20, 30, or 38 will probably work out better than trying to adapt a GU10.