There are a number of software you can use based on instruments used to collect NIR spectrum as there is software coupled with the instrument. Unscrambler is universal software to use, however; if you have idea of dos based programming MATLAB is next best.
I should said that if you aren't using a special device or measurement, you could try the Unscrambler. But Unscrabmler limited has limited method choiches compared to MATLAB. MATLAB is best choice for modelling researches. If you have not any licenece for these software, you could try the R. This software is free and includes some package options about spectral analyses.
Two questions: What instrument are you using and what commodity are you testing? Most instruments come with software that should do the analysis that you require.
Depending on your own level of programming and the final user of the PLS models you can use numerous software. if the final user is a technician or someone paid to perform quality control of a product, you can used a the soft of the NIR device you have. If you want to perform a little more complicate but accessible, you can used Unscrambler, widely used by NIR spectroscopists. Finally, if you have some basis in programming, you can used Matlab or R. this last sollution is interesting in developping quantitative or qualitative modellisation with using chemometric methods not included in Unscrambler software.
In conclusion: the best sollution depends of (1) the final user and the final utilization, and (2) your own goal and level in programming.
Again it depends on your instrument. I use FOSS and Bruker instruments; with FOSS I use WinISI and with Bruker use OPUS. Both are good software for both acquiring spectrum and developing calibrations.