The workbook cannot be opened" Error with SharePoint

Issue:
The workbook cannot be opened" Error with SharePoint

Solution:
Verify that which account is used to configure Excel services by going to Central Admin--> security-->Manage Service account

$webApp = Get-SPWebApplication “REPLACE_NAME_OF_WEBAPP”
$webApp.GrantAccessToProcessIdentity(“Replace_with_Excelserviceaccount”)