The DM can always make house rules...
If the DM wants no dancing cats in his campaign, the DM can rule that cats can't put skill ranks into the skill Perform (dance) and cruelly further rule that cats always fail Perform (dance) skill checks. Such a campaign is a much sadder place for such a house rule, but there it is.
...But some creatures can't put ranks into some skills
For reasons I don't pretend to understand, an animal companion with an Intelligence score of less than 3 is restricted in the skills into which it can put ranks:
Animal companions can assign skill ranks to any skill listed under Animal Skills. If an animal companion increases its Intelligence to 10 or higher, it gains bonus skill ranks as normal. Animal companions with an Intelligence of 3 or higher can purchase ranks in any skill. An animal companion cannot have more ranks in a skill than it has Hit Dice.
Animal companions can have ranks in any of the following [animal] skills: Acrobatics* (Dex), Climb* (Str), Escape Artist (Dex), Fly* (Dex), Intimidate (Cha), Perception* (Wis), Stealth* (Dex), Survival (Wis), and Swim* (Str).
All of the skills marked with an (*) are class skills for animal companions.
Emphasis mine. Thus, for example, with its Intelligence score of 2, the typical small cat animal companion can't put ranks in the skill Perform (dance).
However, typical creatures with the type animal have as class skills Acrobatics, Climb, Fly, Perception, Stealth, and Swim, and the section on Monster Creation under Skills and Feats says that after deciding to create an animal the DM should
determine how many skill ranks your creature has based on its type and Hit Dice. Assign these ranks as determined by the creature's concept. A creature's class skill is determined by its type. Creatures with a low Intelligence typically only have ranks in Dexterity- and Strength-based skills.
Thus, while animal companions are limited in the skills into which they can have ranks, animals that aren't also animal companion aren't limited in the skills into which they can put ranks. This means that, for example, the typical stray cat could put its single skill rank in the skill Perform (dance) were it so inclined.1
Note that, because the skill Perform (dance) is a never a class skill for the typical cat—be it an animal companion or not an animal companion—, only a rare cat will be a truly great dancer.2
1 Dignity, however, likely means it won't.
2 Animal companions are also strictly limited in their selection of feats, requiring an Intelligence score of at least 3 to pick from any feat rather than a limited list, but typical creatures of the animal type have no such restrictions. For example, a cat could take—but an animal companion small cat couldn't—the feat Prodigy, yet either could take the feat Skill Focus (Perform [dance]). (It's unfortunate that neither the typical Charisma 7 cat nor the Charisma 6 small cat animal companion with Intelligence 3 meets the prerequisite for the feat Noble Scion of the Arts.)