For this fallow the fallowing steps-
Enable the ASP.NET authentication for default website (in IIS) then create Desktop folder at C:\Windows\System32\config\
step1 : Go to run type dcomcnfg
Step2: Click >Component services >Computes >My Computer>Dcom config> and select microsoft Excel Application>
Step3: Right Click on Microsoft Excel Application>Properties>Security Tab
Step4-Under-Launch and activation permission->Customise->Edit->Add--type-(IIS_IUSRS)
-> ok -> Allow Permission-Local Lounch and Local Activation
Step5- Repeate Step4 for Under Access Permission
Reference--http://www.youtube.com/watch?v=ijfb3E_7t3o