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);
    }

    /**
     * Create array from worksheet
     *
     * @param mixed $nullValue Value returned in the array entry if a cell doesn't exist
     * @param boolean $calculateFormulas Should formulas be calculated?
     * @param boolean $formatData  Should formatting be applied to cell values?
     * @param boolean $returnCellRef False - Return a simple array of rows and columns indexed by number counting from zero
     *                               True - Return rows and columns indexed by their actual row and column IDs
     * @return array
     */
    public function toArray($nullValue = null, $calculateFormulas = true, $formatData = false){
    	
    	$rows = $this->objPHPExcel->getActiveSheet()->toArray($nullValue,$calculateFormulas,$formatData,false);
		$headers = array_shift($rows);
		
		array_walk($rows, function(&$values) use($headers){
			$values = array_combine($headers, $values);
		});

       return $rows;
    }
	
 
    public function toJson($options = 0, $nullValue = null, $calculateFormulas = true, $formatData = false){
        return json_encode($this->toArray($nullValue,$calculateFormulas,$formatData), $options);
    }
}