If you run the service using Network Service Account then you need to add permission to Microsoft Excel COM Object because by default Microsoft Excel as a COM object can only activated by the following accounts:
- Administrator
 - System
 - Interactive
 
Configure DCOM
- Go to the Start-Run menu item.
 - Type in "DCOMCNFG" and hit enter.
 - This should load the "Component Services" MMC (you can also load from Administrative Tools - Component Services"
 - Expand "Component Services"
 - Expand "Computers"
 - Expand "My Computer"
 - Select the "DCOM Config" item
 - Select the "Microsoft Excel Application" item.
 - Right click and select Properties
 - Add Permission to network service or ASP Net account
 
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