Exporting to Excel with more than or equal to 60000 records makes it very slow since one sheet can hold only max of 60000 records.Hence it is advisable to split the data into multiple sheets..
For this ,just add a group to the table in the report and in expression 'Int((RowNumber(Nothing)-1)/5000)' where 5000 denotes the no : of records need to be included in one sheet .It can change based on you reqrmnt .
Try this out.
Reporting services will export the same format of the report to excel including driil down