Solution:

Sub SplitString()
  Dim X As Long, Data As Variant, Txt() As String
Data = Range("C3", Cells(Rows.Count, "C").End(xlUp))
  For X = 1 To UBound(Data)
    Txt = Split(Data(X, 1) & vbLf & vbLf, vbLf)
    Data(X, 1) = Txt(0) & " - " & Txt(1)
  Next
  Range("C3").Resize(UBound(Data)) = Data