In this article I will explain how can we download and read excel file using excel services in a simple way. 
Step 1 
- Open document library where you have uploaded excel files in SharePoint.
- Copy path of document library and add the path into trusted location to enable excel services.
Steps to add Path in Trusted File Location:-
- Open Shared Services from central administration.
- Go to Excel Service section and click on Trusted File Location.
 
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- A new window will be open, Click on Add Trusted File Location.
 
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- A new window will be open to add the path into trusted file location, paste the url in address field.
 
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- Click on OK button. Now document library added in trusted file location.
 
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Step 2
- Open Visual Studio >> File >> New >>Project   choose console application from C# Project Window.
 
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- Right click on ExcelServiceTest solution and select Add Web Reference.
 
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- In add web reference window specify excel web service url  i.e http:// <sharepoint site url>/_vti_bin/excelservice.asmx.
 
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- Give the web reference name as XLService and click on Add Reference button. Now Excel Service web reference is added in the ExcelServiceTest solution as shown below.
 
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- Add namespace of the XLService  reference in Program.cs file
 
 using ExcelServiceTest.XLService;
Function for Reading Excel File:-
  
ReadExcelFile contains following arguments-
- strFileURL- Give the url of the excel i.e.
 
 http://<sharepointsiteurl>/<documentlibrary>/excelfilename.xlsx
- strSheetName- Give the name of sheet which you want to read i.e. Sheet1.
- strRange- Give the range of sheet i.e. A1:D4.    
Function for download excel file:- 
  
DownloadXLFile contains following arguments-
- strPath- Give the url of the excel i.e.
 
 http://<sharepointsiteurl>/<documentlibrary>/excelfilename.xlsx
- strDest- Give the local file path to download i.e. c:\TestExcel.xlsx.
Note: - This solution will work only with Office 2007 onwards.  
Please download complete code for Reading/downloading Excel File from the SharePoint Doc Library.
Enjoy it.