In a nutshell, you cannot use gcc/cygwin to build modules for use with AS builds of perl.

When you run perl MakeFile.pl it attempts to determine which compiler, linker and other options to use when it builds the Makefile by looking at what was used to build the version of perl that is running MakeFile.PL.

AS perl is built using MS VC++, and so it sets up the makefile to call that compiler. As the compiler command for that is cl.exe (I'm not sure where the "ccl" in your error message comes from unless it is a transcription error?) but the command to invoke the compiler you are trying to use is gcc.exe, when you attempt to use the generated makefile, the compiler ("cl.exe") cannot be found and the attempt fails.

You will either need to build perl yourself using gcc, or obtain a copy of the ms compiler.