Step 1:

Create New File.

Fill Background with lack color (Shft+f5 ---> color ---> Black ---> OK)

Step 2: 

Add Your Text.

 Make duplicate layer of Text by hitting Ctrl+J.

Hide the original text layer.

Step 3:

Raster the upper duplicated layer by right click on the layer.

And go to Blending Options (Fx) below the layer box. 

make 3 changes.

1) Gradient Overlay

Select gradient Overlay and add Gray-White Linear Gradient.

2) Inner Glow:

Select Inner Glow , Set blend mode te Vivid Light and color to white.

3) Bevel And Emboss

Select Bevel and Emboss , set depth to 100, size to 62px, soften to 30px.

You will get the final Text Effect.

Done..!!