Got the solution:
var creditduplicate = xdoc.Descendants("break").SelectMany(br => br.Descendants("cr").Select(p => new
{
brk = br.Attribute("name").Value.ToString(),
crd = p.Value.ToString()
}))
.GroupBy(x => new { x.brk, x.crd })
.Select(grp => new
{
id = grp.Key,
count = grp.Count()
}).ToList()
.Where(x => x.count > 1)
.ToList();