The aircraft has a service ceiling defined as where the rate of climb falls below 100fpm.
The aircraft can fly higher than its service ceiling up to its Absolute Ceiling where the rate of climb falls to Zero.
The Engine does not have a service ceiling.
The 912is engine will continue to run up to maybe 50,000 ft.
It would be making a low 1500 rpm idle and might deliver 1hp to the prop, but it would still be running.
It is unlikely you could design anything other than a balloon to carry the engine to that altitude.
The charts in section 5 of the 912is Operators manual show how the power reduces for every foot you go above sea level.
It is below 40hp at 25,000 ft.
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You might be thinking of the Critical Altitudes of a Turbocharged Engine.
This would be the altitude where the engine can no longer produce 100% of its rated power.
For Example...
The Rotax 914 turbo engine can maintain..
Maximum Rated Power at 5800 rpm and 39"hg MAP up to 8000ft. and...
Continuous Rated Power at 5500 rpm and 34.9"hg MAP up to 16000ft.