This creates a chiselled effect by adding a light shadow above the text rather than the dark shadow that appears with a shadow.
You cannot format text so it both embossed and shadowed - it can be one or the other.
PowerPoint changes the text colour to match the background colour in order to enhance the embossed effect and as a result the text appears to sink into the background.
You have to use the (Format > Font) dialog box to add (or remove) Emboss there is no shortcut key or toolbar button.

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