Possibility to back return in an Excel cell.

Hello antonio1958 , you tagged this question with "Get and Transform". Does that mean you want to do that with Power Query? 

You could do a find and replace to replace a comma with the Ascii character 10. 

If you want to do this with VBA, you can use code along these lines:

Private Sub Worksheet_Change(ByVal Target As Range)

If Not Intersect(Target, Range("A:C")) Is Nothing Then
    Application.EnableEvents = False
    Target.Replace What:=", ", Replacement:="" & Chr(10) & "", LookAt:=xlPart, _
        SearchOrder:=xlByRows, MatchCase:=False, SearchFormat:=False, _
        ReplaceFormat:=False, FormulaVersion:=xlReplaceFormula2
    Target.WrapText = True
    Application.EnableEvents = True
End If

End Sub

This code looks at columns A to C. When a cell in these columns is edited, any comma followed by a space will be replaced with a new line and the cell will be formatted to wrap text. 

To use this code, right-click on the sheet tab and select "View Code". That will open the Code Editor Paste the code into the big code window area.