I would break this task into two simple Flows:
- Save email attachment to a document library.
- Read Excel file from the document library and create new SharePoint list items
1) Save my email attachments to a SharePoint document library
Create a new Power Automate flow using a template called "Save email attachment to a document library." Configure it according to your needs. For example, you can only monitor emails by specific subject, etc. You should also select a document library that will store your Excel files.
2. Read Excel file from the document library and create new SharePoint list items
Now that you have Excel files automatically deposited to your document library, you can create a new Flow. This flow will be triggered on "file created".
- Use When a file is created trigger
- Add Get tables action
- Add List rows present in a table action
- Add Create Item action
This should be enough to get the entire process working.