Laravel.io
<?php

class ExcelController extends CI_Controller {
    
    public function excel() {
        $keys = array();
        $values = array();

        $excel = array(
            'F1' => 'VALUE',
            'C3' => 'VALUE',
            'C4' => 'VALUE',
            'C5' => 'VALUE',
            'D8' => 'VALUE',
            'D9' => 'VALUE',
            'D10' => 'VALUE',
            'D11' => 'VALUE',
            'D12' => 'VALUE',
            'D13' => 'VALUE',
            'D14' => 'VALUE',
            'D15' => 'VALUE',
            'D16' => 'VALUE',
            'D17' => 'VALUE',
            'D18' => 'VALUE',

        );

        if(!empty($services_array))
        {
            foreach ($services_array as $service)
            {
                foreach ($service as $key => $value)
                {
                    array_push($keys, $key);
                    array_push($values, $value);
                }
            }
        }

        $combine = array_combine($keys, $values);
        $merged = array_merge($excel, $combine);

        $this->load->library('excel');
        $this->excel->createFromTemplate('file-name', 'template-name', $merged, 'Xls', 'download');
    }
    
}

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