Why do iptables drop / log even if the appropriate packet should be accepted?

I'm setting up a server running Debian Jessie with some applications like iptables firewall, fail2ban, openvpn, apache, ...

The iptables firewall is configured in the way, that it logs every packet that is dropped. A small excerpt from the iptables configuration:

...
-A INPUT -m comment --comment "003 accept related established rules IPv4" -m state --state RELATED,ESTABLISHED -j ACCEPT
...
-A INPUT -p tcp -m multiport --dports 1194 -m comment --comment "303 allow incoming OpenVPN" -m state --state NEW -j ACCEPT
...
-A INPUT -m comment --comment "900 IPv4 log dropped input chain" -j LOG --log-prefix "[IPTABLES INPUT IPv4] DROP " --log-level 6
-A INPUT -m comment --comment "910 IPv4 deny all other input requests" -j DROP

OpenVPN (which uses port 1194) works well. I can connect, use the connection and work for hours, up to the point when I need to transfer larger amount of data. At this point some lines like the following appear in the log:

Mar 02 20:39:27 rs3 kernel: [IPTABLES INPUT IPv4] DROP IN=eth0 OUT= MAC=ae:12:7b:9b:5d:e4:00:15:c7:c9:45:80:08:00 SRC=<MyIPAddress> DST=<ServerIPAddress> LEN=40 TOS=0x00 PREC=0x00 TTL=55 ID=20713 DF PROTO=TCP SPT=61941 DPT=1194 WINDOW=3040 RES=0x00 ACK URGP=0
Mar 02 20:39:27 rs3 kernel: [IPTABLES INPUT IPv4] DROP IN=eth0 OUT= MAC=ae:12:7b:9b:5d:e4:00:15:c7:c9:45:80:08:00 SRC=<MyIPAddress> DST=<ServerIPAddress> LEN=40 TOS=0x00 PREC=0x00 TTL=55 ID=20718 DF PROTO=TCP SPT=61941 DPT=1194 WINDOW=3040 RES=0x00 ACK URGP=0 
Mar 02 20:39:27 rs3 kernel: [IPTABLES INPUT IPv4] DROP IN=eth0 OUT= MAC=ae:12:7b:9b:5d:e4:00:15:c7:c9:45:80:08:00 SRC=<MyIPAddress> DST=<ServerIPAddress> LEN=40 TOS=0x00 PREC=0x00 TTL=55 ID=20719 DF PROTO=TCP SPT=61941 DPT=1194 WINDOW=3040 RES=0x00 ACK URGP=0 

[These logs are picked up from fail2ban and the server closes the connection to my local computer.]

Q: Why are those packets dropped (and logged)?

What I did so far: read documentation, thought about the problem ;-), checked the rules again and again, googled the Internet - but without any result