Where did you read that $! would hold useful information about errors from Win32::EventLog ? You should check $^E instead (not that the module documentation bothers to tell you this). And testing shows that Win32::EventLog->new() doesn't return a false value for failure, *sigh*. So change your code to something more like:

    $EventLog= Win32::EventLog->new( "$eventtyp­e", "$serve­rname" )
        or  die $^E;
    die $^E
        if  ! $EventLog->{handle};
    $EventLog->GetOldest( \$first )
        or  die $^E;
[download]

And you'll probably see that you don't have privilege to read remote event logs from the security context of a CGI script (since Win32 CGI scripts are usually run in a security context that has no access to Win32 network resources).

I suspect there is a FAQ on how to access network resources from an IIS script that you could find.