Cut off and ceiling are two very different words.
1. "Cut off" means a designated limit of something or it can also mean an act to try and stop something.
For example:
This year's cut off percentage is 80%. (designated limit)
To cut someone off when they are speaking is considered as rude. (trying to stop or interrupt)
Whereas "Ceiling" means either the upper interior surface of the room or an upper limit set on anything like expenses, wages, prices, etc
For example:
The ceiling was very high. (upper interior of a room)
The world authorities should impose a ceiling on carbon emissions. (upper limit)
I hope this helps.