The skill file says to use it whenever a spreadsheet is the main input or output, including xlsx, xlsm, csv, and tsv. It tells the agent to write Excel formulas rather than pasted totals, to match an existing file's conventions when editing, and to recalculate with the bundled script so formula errors are visible.
Anthropic's repository README says the docx, pdf, pptx, and xlsx skills are source-available, not open source. The license file in the folder points at your agreement with Anthropic. The cost label is free because the files are published without a separate fee. Using them inside Claude.ai sits on whatever Claude plan you have.