Alternatively, if you want to separate date and time using T-SQL, you can use CONVERT function as follows :
CONVERT ( data_type [ ( length ) ] , expression [ , style ] )
CONVERT (VARCHAR(10), dbo.EMPLOYEES.BIRTH_DATE, 103)
(Style Code 103 returns date in dd/mm/yyyy format
You can see all Style Codes in SQL Server Books Online (Help on Transact-SQL)
Is it required to be split before going to Excel? It is very easy to split columns once the data is in Excel using the Data, TextToColumns feature.
The Text to Column command allows you to break text in one column into several columns. For example, if you have LastName, FirstName in a column, you can break the text into two columns—one containing LastName and the other containing FirstName.
1. Insert as many columns to the left of the column to be split as needed.
2. Select the cells to be separated.
3. Pull down the Data menu and choose Text to Columns
4. Choose Delimited and click on Next
5. Choose the Delimiter that is used in the column, such as comma and click on Next
6. To set the column data format, click on the column and then click on the format desired under column data format (this is optional). Repeat this for each column and click on Finish.
I frequently use the datevalue() and timevalue() function in Excel to just get either the date or the time from a text field.