Error: Unable to Load Workbook
The workbook that you selected cannot be loaded because it contains the following features that are not supported by Excel Services:

Comments, ActiveX controls, Shapes, Text Boxes, Pictures, WordArt, Clip Art, Embedded OLE objects, Ink Annotations, Forms Toolbar controls, Control Toolbox controls, Charts that are part of a group, Signature Lines, or Camera objects

Contact the workbook author.

Learn more about what features are not supported by Excel Services…

I removed Text Boxes, Clip Arts, Shapes but no luck still got the same error.
Also removed formulas but error remained same. Followed all possible ways to get rid of this error and checked for all possible root causes mentioned in above error but did not get success.
Finally found one column using a formula “SUMPRODUCT” and it was referring another excel sheet.
Copied data of that column pasted it as a value and removed formula.
Saved the file
Uploaded again it to document library
And then we were able to view that Excel file in browser.