is there any link between the motherboard and os
i.e if i bought a intel dh77eb motherboard with intel 3450 processor . is there any limitation that i can use only upto windows 7 and not upgrade to windows 8 and 8.1
The only limitation between mobo and OS would be if the board was for a CPU that did not support 64 bit OS. Since yours does you should be good to go. However depending on what you want to do with your system I wouldn't recommend Win 8 or 8.1 - they are a "touch-screen" OS emulator and are mostly for eye-candy than performance or more features.