example.php

<?php
//Assuming you have autoloaded everything via PSR-0 or whatever

$excel = new Excel('path/to/file.xls');

var_dump($excel->toArray());

Excel.php

<?php

use Illuminate\Support\Contracts\ArrayableInterface;
use Illuminate\Support\Contracts\JsonableInterface;
class Excel implements ArrayableInterface, JsonableInterface{

    protected $objPHPExcel;
    public function __construct($file){
        if($file instanceof \SplFileInfo){
            $filename = $file->getRealPath();
        }else{
            $filename = $file;
        }

        $this->objPHPExcel = PHPExcel_IOFactory::load($filename);
        $this->objPHPExcel->setActiveSheetIndex(0);
    }

    public function setActiveSheetIndex($index){
        $this->objPHPExcel->setActiveSheetIndex($index);
    }

    public function toArray(){
        $keys = array();
        $items = array();
        $worksheet = $this->objPHPExcel->getActiveSheet();
        $highestRow         = $worksheet->getHighestRow(); // e.g. 10
        $highestColumn      = $worksheet->getHighestColumn(); // e.g 'F'
        $highestColumnIndex = PHPExcel_Cell::columnIndexFromString($highestColumn);

        for ($col = 0; $col < $highestColumnIndex; ++ $col) {
            $cell = $worksheet->getCellByColumnAndRow($col, 1);
            $val = $cell->getFormattedValue();
            $keys[$col] = trim($val);
        }


        for ($row = 2; $row <= $highestRow; ++ $row) {
            $item = array();
            for ($col = 0; $col < $highestColumnIndex; ++ $col) {
                $cell = $worksheet->getCellByColumnAndRow($col, $row);
                $val = $cell->getValue();
                $key = $keys[$col];
                $item[$key] = $val;
            }
            $items[] = $item;
        }

        return $items;
    }

    public function toJson($options = 0){
        return json_encode($this->toArray(), $options);
    }
}